英语翻译3.Depreciation by two methodsA machine was acquired on D

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英语翻译
3.Depreciation by two methods
A machine was acquired on December 31 at a cost of $315 000.Its estimated useful life was 20 years.Assuming that it will have no residual value,
a.Determine the depreciation for each of the first two years by the straight-line method and the double declining method.
b.Make the accounting entry for the depreciation.
c.Comparing those two methods,what are the strength and weakness for them.

3.两种折旧的方法
一台在11月31日以315000美元购入的机器,经过评估可使用年限为20年,假定无残值.
1、使用直线折旧法与用双倍余额折旧法计算头两年的折旧额.
2、为折旧业务写会计分录
3、比较这两种方法的优缺点

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