1.
International Robotics changed from
to double-declining balance depreciation at the beginning of 2003.
international = international
robotics = robotica
(to) change = a schimba/modifica/inlocui
straight-line depreciation = amortizare liniara
double-declining balance depreciation = amortizare regresiva dubla; amortizare prin metoda procentajului dublu din sold
changed from straight-line depreciation to double-declining balance depreciation = a trecut de la amortizare liniara la amortizare regresiva dubla
beginning = inceput
at the beginning of ... = la inceputul lui ...
2.
The related
has a balance of $108,000 at the present time.
related = legat de; aferent
accumulated depreciation account = cont de amortizare acumulata
balance = in context: sold
has a balance of ... = are un sold de ...
at the present time = in acest moment
3.
What were the amounts of BFI's
in 2000, 2001, and 2002?
amounts = sume
what were the amounts of = care au fost sumele / valorile
depreciation expense = cheltuiala/cheltuieli cu amortizarea
4.
Depreciation on the communications equipment is estimated to be $6,600 a year, or $550 per month. This is the $33,000 cost divided by its
of 5 years.
communications = comunicatii
equipment = echipamente, aparatura
depreciation on the communications equipment = amortizarea echipamentelor de comunicatii
(to) estimate = a estima
is estimated to be = este estimata a fi
$... a year = ...$ pe an
$... per month = ...$ pe luna
cost = cost
(to) divide = a imparti
divided by = impartit la
useful life = durata de utilizare
its useful life of 5 years = durata sa de utilizare de 5 ani
5.
depreciation for the year is $58,500 on the building and $84,100 on the office equipment.
estimated depreciation = amortizarea estimata
for the year = pe un an; pe acest an
building = cladire
office equipment = aparatura birotica
6.
Universal Pipes Co. purchased
assets costing $850,000 on April 25, 2002.
universal = universal
pipe = tub, teava, conducta; cos, burlan
(to) purchase = a cumpara, a achizitiona
purchased = a cumparat
depreciable assets = active amortizabile
costing = costand
7.
The company uses the straight-line depreciation method over the
period of 7 years.
company = companie, societate
(to) use = a folosi, a utiliza
straight-line depreciation method = metoda liniara de amortizare
recovery period = perioada de recuperare
over the recovery period of 7 years = pe o perioada de recuperare de 7 ani
8.
The
of the lorry at the balance sheet date is $17,454.
book value = valoare contabila
lorry = camion
balance sheet = bilant
at the balance sheet date = la data bilantului