101.costsofabandoningtheassetattheendofitsuse弃置费用
【讲解】
abandon[ə’bænd(ə)n]v.遗弃,放弃
102.depreciation[dɪ,priːʃɪ’eɪʃ(ə)n;-sɪ’eɪ-]n.折旧
102-1accumulateddepreciation累计折旧
102-2originalcost原值
103.estimatednetresidualvalue预计净残值
104.depreciableamount应计折旧额
105.provisionforimpairment减值准备