计提折旧的英文：
accrual of depreciation

The generally accepted accounting principles (GAAP) require that a business use the accrual basis.
公认会计原则要求企业采用权责发生制。

After an employee has 25 years of service, there is no further accrual of benefits.
在一位雇员工作了25年之后，就没有更多的补助积累了。

I want to see the money that I invest, the circumstance of accrual
我想看我投入的钱，收益的情况。

Cash flow basis is more rational than accrual basis in measurement.
摘要现金流动制是一个比权责发生制更为合理的确认基础。

The accrual basis differs significantly from cash basis of accounting.
应计制会计与现金收付实现制会计有着巨大的差别。

depreciation adequacy
足够折旧|适当折旧

Land is the asset that does not have depreciation.
土地为无折旧的资产。

Most of the other depreciation methods are various forms of accelerated depreciation.
其他折旧方法大部分是各种加速折旧法。

A reduction or depreciation of the entered value of an item.
已收入款项的帐面价值的减低

The property will depreciate in value if not kept in repairs.
房产若不勤于整修则会折旧减值。