| 释义 |
sum of the digits method (also sum of the years' digits method) noun [singular] (abbreviation syd) (accounting 会计) a way of reducing the value of (depreciating) an asset in a company's financial records in which the amount taken from the asset's value decreases each year. the value of the asset (its book value) is reduced at a rate that gets smaller each year. 年数总和折旧法◆the sum of the digits method is used for assets that lose value rapidly in the first years of ownership, for example cars. 年数总和折旧法适用于最初几年价值快速下降的资产，如汽车。 ➡ double-declining balance method , reducing balance method , straight-line method |