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Depreciation loading on

Chinese translation: 折旧率附加额，附加折旧，补提折旧

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	Depreciation loading on
Chinese translation:	折旧率附加额，附加折旧，补提折旧
Entered by:	albertdeng

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07:08 Mar 19, 2011

English to Chinese translations [PRO]
Bus/Financial - Accounting

English term or phrase: Depreciation loading on

There is no depreciation loading on new equipment bought after 20 May 2010.

albertdeng KudoZ activity Questions: 2212 (2 open) (9 without valid answers) (20 closed without grading) Answers: 164
Local time: 09:20

折旧率附加额，附加折旧，补提折旧

Explanation:
例如笔记本电脑基准年折旧率为20%，但因计算机技术发展快，5年前的基本已经不值钱，所以5年前购买的笔记本折旧率要在基准折旧率上增加一部分，这一部分就叫loading。

你那个句子的意思是2010年5月20日以后买的新设备，只算基准折旧率，无附加折旧。

见参考链接。

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Note added at 5 hrs (2011-03-19 12:11:50 GMT)
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确切地讲是“折旧率加速度”，越旧的东西折旧率越高。例如折旧率为20%，每五年增加10%(即loading)，那么五年以内的设备年折旧率为20%，10年-5年前的为30%，15-10年前的为40%。

所以我看还是译成“附加折旧率”好些。