| Chinese | English |
| 上转折点 | upper turning equilibrium |
| 上转折点 | higher turning equilibrium |
| 下转折点 | lower turning equilibrium |
| 不打折扣的 | non-discountable |
| 专利折旧 | depreciation of franchises |
| 专营权折旧 | depreciation on franchises |
| 专营权折旧 | depreciation of franchises |
| 业务推广奖励折扣 | a promotional allowance discount |
| 个别计件折旧法和分组折旧法 | unit and group base of depreciation accounting |
| 个别计件折旧法和分组折旧法 | unit and base depreciation accounting |
| 中波曲折工业图表 | long wave |
| 临时自愿折让 | temporary voluntary allowance |
| 临时销售折让 | temporary dealer allowance |
| 产品单位法折旧 | depreciation by unit-of-product method |
| 产量折旧 | depreciation serve output |
| 产量折旧法 | depreciation serve output method |
| 产量折旧法 | production method of depression |
| 产量折旧法 | depreciation output method |
| 产量折旧法 | depreciation-output method |
| 产量单位折旧法 | unit-of production method |
| 人民胜利折实公债 | People's Victory Parity Bonds |
| 企业折旧基金 | depreciation funds remarked for enterprises |
| 优先股的折换特权 | conversion privilege on preferred stock |
| 估价折旧法 | depreciation by appraisal method |
| 估价折旧法 | an appraisal depreciation method |
| 估价法折旧 | depreciation by appraisal method |
| 估定折旧 | the observed depreciation |
| 低优点折旧价值 | the underdepreciated value |
| 低收益的折让 | low-income allowance |
| 余值变率折旧法 | depreciation charging percentage of cost less scrap method |
| 余额递减折旧法 | declining-balance depreciation |
| 余额递减折旧 | declining balance |
| 余额递减折旧法 | declining-balance depreciation |
| 余额递减折旧法 | diminishing balance method of depreciation |
| 余额递减折旧法 | depreciation-declining balance method |
| 余额递减折旧法 | diminishing balance method |
| 余额递减折旧法 | declining balance method |
| 余额递减折旧法 | declining balance depreciation |
| 你方的好意对我方举足轻重，因此我方给贵方5%的折扣 | Your good-will means a lot to us, so we offer you an allowance of 5% |
| 使计划受挫折 | disappoint |
| 使受挫折 | bilk |
| 供应商在注明付款时间时必须同时注明为提早付款而给予的折扣 | Suppliers should specify time of payment together with any discounts for early payment |
| 债券发行折价及费用 | bond discount and expenses |
| 债务折算 | conversion of debts |
| 债务发行折扣 | debt discount |
| 偿债基金折旧法 | depreciation by sinking fund method |
| 储蓄存款折 | passbook saving deposits |
| 共同折旧法 | common depreciation |
| 内部折扣率 | internal rate of discount |
| 再折扣 | rediscounting |
| 再折扣的 | rediscounted |
| 分批折旧 | depreciation by job |
| 分批折旧法 | depreciation job method |
| 分期减递法折旧 | depreciation by reducing installment |
| 分期定额折旧法 | depreciation double reducing balance method |
| 分期递减折旧法 | depreciation-fixed installment method |
| 分类折旧率 | group depreciation rate |
| 分组分类折旧法 | group method depreciation |
| 功能折扣 | functional discount |
| 功能性折扣 | trade discount |
| 功能性折扣 | functional discounts |
| 加快折旧 | the accelerated amortization |
| 加快折旧时减免税优待 | accelerated tax amortization |
| 加速折旧 | the accelerated depreciation |
| 加速折旧扣除提存 | the acceleration depreciation allowance |
| 加速折旧法 | accelerated depreciation method |
| 劳务数量法折旧 | depreciation by service output method |
| 集装箱 区内折箱 | terminal devanning |
| 单位成本折旧 | depreciation cost |
| 单位成本折旧法 | unit cost depreciation-method |
| 单位成本折旧法 | unit cost method of depreciation |
| 卖价折扣 | discount on sales |
| 厂房与设备的折价物 | trade-in of plant and equipment |
| 历史转折关头 | turning point in history |
| 原价值减去折旧 | cost less depreciation |
| 原价值减去折旧价值 | cost less depreciation |
| 原始成本百分率折旧法 | depreciation-percentage of original cost method |
| 友好折让 | the amicable allowance |
| 双倍余额递减折旧 | double-declining balance depreciation |
| 双倍余额递减折旧法 | depreciation by declining balance method |
| 双倍余额递减折旧法 | double rate declining balance depreciation |
| 双倍余额递减折旧法 | double-declining balance depreciation |
| 双倍余额递减法折旧法 | depreciation-double-declining balance method |
| 双倍递减余额折旧法 | double declining balance method of depreciation |
| 双倍递减余额折旧法 | depreciation-double-declining balance method |
| 售货折扣 | discount on sales |
| 商业周期转折 | a turning point |
| 商业周期转折期 | a turning zone |
| 在一定时间内付款可享受的折扣 | time discount |
| 在修折旧 | depreciation of major repair |
| 处理折旧财产的收益 | gain on dispositions of depreciable property |
| 备抵折旧 | depreciation allowance |
| 备抵折旧 | provision for depreciation |
| 备抵折旧 | allowance for depreciation |
| 备抵销货折扣 | allowances for sale discount |
| 备抵销货退回与折让 | allowance for sale return and allowance |
| 复利折旧法 | compound interest depreciation |
| 外币折算增益 | translation gains |
| 外币折算损益 | translation loss |
| 外汇折算调整额 | foreign exchange translation adjustments |
| 大修折旧基金 | major repair depreciation fund |
| 大修折旧费 | major repair depreciation expense |
| 大幅度折价债券 | deep discount bonds |
| 如果你方的价格公道，我方可向你方大量订购，但我方要求给我们较大的折扣 | If your prices are fair we can place a large order with you but we request you to give us a substantial discount |
| 如果你能大量购买这种商品，我们会提供给你3% 的折扣 | If you can buy large quantities of this merchandise, we will offer you 3% discount |
| 子公司试算表折算 | conversion of subsidiary trial balance |
| 存折 | saving book |
| 银行储蓄存折 | bank saving book |
| 存折保管证 | a passbook custodian certificate |
| 存折保管证 | passbook custodian certificate |
| 存户存折 | depositor's book |
| 存户存折 | deposit book |
| 定数比例折旧法 | depreciation proportional on fixed base |
| 定率折旧法 | fixed percentage method of depreciation |
| 定率减值法折旧 | depreciation by fixed percentage of diminishing value |
| 实现折旧 | the realized depreciation |
| 实际折旧的原因 | effective depreciation cause |
| 少量的折扣或减价 | shading |
| 屈折的 | kinked |
| 屈折需求曲线 | kinked demand curve |
| 市场折扣率 | market rate of discount |
| 平均折旧法 | depreciation straight line method |
| 平均寿命折旧 | depreciation-composite life |
| 平均年均法折旧 | depreciation by equal annual payment |
| 平均年金法折旧 | depreciation by equal annual payment method |
| 平均每年度的折旧 | average annual depreciation |
| 年序数和折旧法 | sum-of-the-year’s-digit’s depreciation method |
| 年数加总折旧法 | depreciation-sum of year digit method |
| 年数加总折旧法 | sum-of-the-year's-digits method |
| 年数总和折旧法 | sum-of-the-years'-digits depreciation |
| 年数总计折旧法 | sum-of-the-year’s-digit’s depreciation method |
| 年金折付 | commutation of annuities |
| 年金折偿 | commutation of annuities |
| 年金折旧法 | depreciation annuity method |
| 年限合计折旧 | depreciation-sum of year digit |
| 年限合计折旧法 | depreciation sum of year digit method |
| 年限总额折旧 | depreciation sum of year digit |
| 年限总额折旧 | depreciation-sum of year digit |
| 年限总额折旧法 | sum-of-the-year’s-digit depreciation |
| 应交折旧基金 | depreciation fund payable |
| 应计折旧 | accrual of deprecation |
| 应计折旧固定资产 | depreciable fixed assets |
| 应计折旧财产 | depreciable property |
| 应计折旧资产 | depreciable assets |
| 往来存折 | current pass-book |
| 总合折旧 | aggregate discount |
| 总收益提成折旧 | depreciation of gross earning |
| 总收益提成折旧法 | gross earning depreciation method |
| 总购量折让 | volume discount (quantity discount) |
| 成本折旧 | cost less depreciation |
| 成本保险费加运费价格、折扣和交货期都是我们想了解的 | CIF prices, discounts, and delivery schedule are what we want to know |
| 成本定率法折旧 | depreciation by fixed percentage of cost |
| 我们发出的广告传单上提供的折扣为15% | The circular we sent out offers 15% discount |
| 我们知道这样一笔小业务的佣金还不够折付广告费 | We know that the commission on this small business is not sufficient to offset the advertising expenses |
| 打折 | rebate |
| 打折售 | sale |
| 打折扣 | make a discount (on) |
| 打折扣 | make a reduction |
| 打折扣 | discount (卖) |
| 打折扣地报道 | understate |
| 打折扣的销售 | discount transaction |
| 按照货价打九折 | allow 10% discount on (the price of goods) |
| 打九五折 | less discount of 5% |
| 打了折扣的 | at a discount |
| 扣除折让 | audited net sales |
| 批发折扣 | wholesale discount |
| 批发折扣 | quantity rebate (减价) |
| 批发商同意按6%的折扣销售这批货 | Distributor agrees to sell these goods at a discount of 6 per cent |
| 承包商应不折不扣地履行该协议 | The contractor shall implement the terms of the agreement to the letter |
| 把…打折扣 | water down |
| 折中价 | middle price |
| 折中价格 | midpoint prices |
| 折中办法 | half measures |
| 折价 | reduced value |
| 折价 | price break |
| 折价物，折价的 | trade-in |
| 折价价格 | trade-in |
| 折价保值 | the assessment of value in monetary terms and the maintenance |
| 折价保值 | assessment of value in monetary terms and the maintenance of value |
| 折价券 | trading stamp |
| 折价发行 | sale at discount (售) |
| 折价的累积 | accumulation of discount |
| 折价贴换交易 | trade-in |
| 折价车票 | cheap ticket |
| 折余原始成本 | depreciated original cost |
| 折余后价格 | depreciated value |
| 折余通货 | depreciated currency |
| 折减津贴优惠，矿藏储量折耗耗减率 | depletion allowance |
| 折叠机 | a gathering machine |
| 折叠集装箱 | collapsible containers |
| 折叠集装箱 | a folding container |
| 折合 | matrixing |
| 折合 | conversion |
| 折合率 | conversion rate |
| 折合率 | rate of discount |
| 折合率 | conversion process conversion rate |
| 折合规则 | rules of conversion |
| 折因实验 | a factorial experiment |
| 折实单位 | unit converted from commodity |
| 折实单位 | a parity unit |
| 折实单位 | parity unit |
| 折息 | native interest |
| 折成 | convert into (gold francs, 金法郎) |
| 折扣 | cut |
| 折扣 | markdown |
| 折扣 | price benefication |
| 折扣 | take-off |
| 折扣 | agio |
| 折扣丧失 | discount lost |
| 折扣价格 | a price of at a discount |
| 折扣债务 | discount liability |
| 折扣发行债券 | issue bonds at a discount |
| 折扣商店 | discount shop (store) |
| 折扣因素 | discount factor |
| 折扣失效 | discount lost |
| 折扣损失 | discount loss |
| 折扣有效期 | discount period |
| 折扣期 | discount period |
| 折扣期 | discounting period |
| 折扣期间 | discount period |
| 折扣法 | discounting method |
| 折扣法 | a discount rating |
| 折扣法 | discount method |
| 折扣率 | deposit rates |
| 折扣率 | rate of discount |
| 折扣率 | discount factor |
| 折扣率 | out-off |
| 折扣率削减率 | discount rate cut-off rate |
| 折扣率 | discount rate |
| 折扣率贴现 | discount |
| 折扣百货商店 | discount department store |
| 折扣的净价确定法 | net price method of discount recognition |
| 折扣系数 | discount factor |
| 折扣结构 | discount structure |
| 折扣评价法 | discounted evaluation methods |
| 折找性需求曲线 | the kinked demand curve |
| 折换 | conversion into (cash, capital stock, 现金、股本) |
| 部分期间折旧 | depreciation for (fractional period) |
| 折旧 | fair wear and tear |
| 折旧 | reduced value |
| 折旧 | an obsolescence allowance |
| 折旧 | disappreciation |
| 折旧 | obsolescence allowances |
| 折旧 | redemption |
| 折旧退废、退休政策 | retirement policy |
| 折旧不足的 | underdepreciated |
| 折旧之半成法 | five percent method of depreciation |
| 折旧之半成法 | five percent 5% method of depreciation |
| 折旧价值 | value net of depreciation |
| 折旧余值 | depreciated value |
| 折旧准备 | depreciation allowance |
| 折旧准备 | provision for depreciation |
| 建筑、货运机械设备、家具设备折旧准备 | depreciation reserve (building, delivery equipment, furniture and fixtures) |
| 折旧准备 | allowance for depreciation |
| 折旧准备率检验 | depreciation-reserve-ratio test |
| 折旧准备率检验 | depreciation-reserve ratio test |
| 折旧准备金 | reserve for depreciation |
| 折旧分摊递减 | diminishing balance depreciation |
| 折旧前净利 | net profit before depreciation |
| 折旧及摊销 | depreciation and amortization |
| 折旧后价值 | written down value |
| 折旧后营业营运收人 | the operating income after depreciation |
| 折旧和报废 | depreciation and depletion |
| 折旧基价 | depreciation base (基数) |
| 折旧基金 | amortization fund |
| 折旧备抵 | allowances for discount available |
| 资产折旧成本 | carrying cost |
| 折旧成本费用 | depreciation cost expense |
| 折旧、折耗与分摊 | depreciation depletion and amortization |
| 折旧提成 | the amortization charge |
| 折旧提成 | depreciation charge |
| 国民收入统计中的折旧提成 | capital allowances |
| 折旧提成 | allowances for depreciation |
| 折旧政策 | depreciation policy |
| 折旧期数 | period of custody and control depreciation |
| 折旧期限 | period of depreciation |
| 折旧比率 | depreciation ratio |
| 折旧法 | depreciation charge |
| 折旧率 | amortization quota |
| 折旧率 | allowances for depreciation |
| 折旧率 | percentage of wear and tear |
| 折旧率 | rate of depreciation |
| 折旧的再获得 | the recapture of depreciation |
| 折旧的再获得 | recapture of depreciation |
| 折旧的计算法 | computation of depreciation |
| 折旧的退役法 | retirement method of depreciation |
| 折旧纳税优待 | depreciation privileges |
| 折旧细则 | depreciation schedule |
| 折旧范围额度 | the allowed depreciation |
| 折旧范围额度 | allowed depreciation |
| 折旧计划的修正 | depreciation program revisions |
| 折旧计回 | the depreciation recapture |
| 折旧计回 | depreciation recapture |
| 折旧费 | the committed capacity cost |
| 折旧费 | depreciation expense |
| 折旧费 | capital consumption allowance |
| 折旧费 | depreciation charges. |
| 折旧费法 | method of calculating depreciation |
| 折旧费用 | depreciation charges |
| 折旧费计算方法 | method of calculating depreciation |
| 折旧资产 | depreciable assets |
| 折旧资产的估定使用年限 | estimated service life |
| 折旧资产的估定使用期限 | estimated useful life |
| 折旧资产的变卖 | disposal of depreciable assets |
| 折旧配定额 | depreciation quota |
| 折旧配额 | depreciation quota |
| 折旧金额 | amount of depreciation |
| 折曲 | flex |
| 折款 | call value |
| 折残余值 | depreciation salvage value |
| 折现 | commutation |
| 折现投资回收 | discounted payout |
| 折现率 | rate of discount |
| 折现现金流入总额 | total net cash inflow discounted |
| 折现盈亏平衡点 | discounted breakeven point |
| 折现计算 | discounting |
| 折磨 | punishment |
| 折磨 | trouble |
| 折磨 | punish |
| 折算为 | discount to (present value, 现值) |
| 折算为现值 | discount to present value |
| 折算后的工业劳动力人数 | converted industrial labour force |
| 折算年率 | annualized rate |
| 折算率 | rate of discount |
| 折算的 | converted |
| 折算金额 | monetary equivalent |
| 折线 | broken line |
| 折耗折减阶段 | depletion stage |
| 折耗优费 | depletion allowance |
| 折耗减免 | depletion allowance |
| 折耗费 | depletion cost |
| 折耗资产 | depletion assets |
| 折股 | revenue stock split |
| 折衷 | compromise (办法) |
| 折衷 | composition |
| 折衷方案 | trade-off decision |
| 折衷方案 | compromise |
| 折衷法 | mean method |
| 折衷的证券 | compromise security |
| 折让准备 | the allowance reserve |
| 折让及回扣 | allowances and rebates |
| 折让和回扣 | allowance and rebates |
| 折账 | pay a debt in kind |
| 报废法折旧 | depreciation by retirement method |
| 抵变折旧 | subnormal depreciation |
| 抵换折价 | trade-in allowance |
| 按折价率换算 | conversion with the co-efficient |
| 按市价折旧 | depreciation on (market price) |
| 按复利法折旧 | depreciation by (compound interest) |
| 按折旧冲减金额 | amount to be written as depreciation |
| 按使用年限折旧法 | age-life method |
| 按工作时间法折旧 | the depreciation by working hours method |
| 按市价折旧 | depreciation at market price |
| 按年龄折旧 | age depreciation |
| 按年折算 | annualization |
| 按年金法折旧 | depreciation by annuity method |
| 按时价折合的公司债 | debenture convertible at market price |
| 按生产计算折旧法 | productive output method of depreciation |
| 按盈余分派折旧法 | depreciation-appropriation method |
| 按盈余分派折旧法 | depreciation appropriation method |
| 按综合年限法折旧 | depreciation by composite life method |
| 按表折扣定价法 | step meter rate |
| 摊余债券折价 | the unextinguished discount on founded debt |
| 收回折旧 | the recapture of depreciation |
| 放弃折扣 | the neglected discount |
| 数量折扣 | volume discount (quantity discount) |
| 整箱车折扣 | full container load discount |
| 整箱车折扣 | full container load allowance |
| 整箱车运费折扣 | container yard discount |
| 整箱运费折扣 | container yard allowance |
| 旅行折扣条件 | journey terms |
| 服务产量折旧法 | depreciation by service output method |
| 服务能力折旧法 | depreciation by service capacity method |
| 服务能力折旧法 | depreciation-service capacity method |
| 期货折扣 | forward discount |
| 未折旧价值 | the undepreciated value |
| 未折旧的 | undepreciated |
| 未偿还债券折价 | unamortized bond discount |
| 未回收折旧余额 | unrecovered depreciation balance |
| 未提折旧余额 | undepreciated balances |
| 未提折旧成本 | undepreciated costs |
| 未摊债券折价 | bond discount unamortized |
| 未摊售债券折价 | the unamortized discount on bonds sold |
| 未摊还债务折扣 | unamortized debt discount |
| 未摊还的公司债折价账户 | unamortized discount on debentures account |
| 未摊销发行折扣 | unamortized issuance discount |
| 未计提折旧的资产 | non-depreciable assets |
| 机器折旧 | depreciation of machinery |
| 机械设备折旧 | equipment depreciation |
| 活期存折 | a pass book |
| 活期存折 | passbook |
| 测定折旧 | the observed depreciation |
| 消耗资产折耗耗减 | depletion for wasting assets |
| 消费回扣及折让 | sales rebates and allowance |
| 漏损折扣 | allowances for leakage |
| 物质折旧 | physical depreciation |
| 特别折旧 | special charge-off |
| 现在折扣价值 | a present discounted value |
| 现在折扣价值 | present discount value |
| 现金折扣 | cash discount |
| 现金折旧 | present value depreciation |
| 现金收支折现法 | discount cash flows |
| 现金流量折现分析法 | discounted cash flow analysis |
| 生产折旧 | output depreciation method |
| 生产基准法折旧 | depreciation by production basis method |
| 生产量折旧法 | units of production depreciation method |
| 贸.皮重及重量损耗折扣 | tare and draft |
| 确定折扣的总价法 | gross price method of discount recognition |
| 社会折现率贴现率 | social rate of discount |
| 第一年度的额外折旧 | additional first-year depreciation |
| 精神折旧 | moral depreciation (obsolescence) |
| 累计公司债折价的实得法 | effective yield method of bond discount accumulation |
| 按批发数量的累进折扣 | serial discount |
| 考虑到目前的市场情况，我们同意和买方达成一个折衷办法 | Considering the present market situation, we agree to effect a compromise with the buyers |
| 职能性折扣 | functional discount |
| 联邦资金日折利率 | federal fund rate |
| 股本折价 | excess of per value over issuing of price of stock |
| 股本折价 | excess of par value over issuing price of stock |
| 船龄折旧 | age depreciation |
| 营业收入折旧法 | depreciation-revenue method |
| 蜿蜒曲折 | zigzag |
| 行市曲折上升 | market irregular higher |
| 行市曲折下降 | market irregular lower |
| 行李运价折扣 | free baggage allowance |
| 计算折旧 | the computing depreciation |
| 记帐折合率 | booking rate |
| 设备折让 | the outfit allowance |
| 设备折让 | outfit allowance |
| 证券折价 | bond discount |
| 账局折旧 | accounting depreciation |
| 账面折旧 | the book depreciation |
| 货币折算 | currency translation |
| 货币贬值与折算程序 | devaluation and conversion procedure |
| 货物折价 | allowance for damage |
| 货物折扣 | allowance for damage |
| 质量折扣协议 | quality discount agreement |
| 质量折扣限额 | quality discount allowance |
| 购买回扣及折让 | purchase rebates and allowance |
| 购货折扣损失 | purchase discount lost |
| 购货及折让 | purchase and allowance |
| 购货回扣及折让 | purchase rebates and allowance |
| 购货回扣和折让 | purchase rebates and allowance |
| 贴现，回扣， междун.торг. 扣价，贴水，打折扣 | discount DIS, disc |
| 贷放款与折现 | loans and discounts |
| 贸易抵换折扣 | trade-in allowance |
| 费用按年折算 | the annualization of expense |
| 资产折旧幅度 | assets depreciation ranges |
| 资产折旧限幅 | asset depreciation range |
| 资产折旧限幅制 | asset depreciation range system |
| 资产折现力 | liquidity |
| 资产报废折旧法 | depreciation by retirement method |
| 资产报废折旧法 | depreciation-retirement method |
| 资本产折旧额度 | wear and tear allowance |
| 资本产折旧额度 | the wear and tear allowance |
| 资源折耗 | depletion of resources (耗减) |
| 超额提取折旧 | overdepreciation |
| 转折 | transition |
| 转折 | turning |
| 转折 | turn |
| 经济周期的转折点 | turning equilibrium |
| 转折点 | turn |
| 转折点 | crisis |
| 退货折让账 | sales returns and allowances |
| 退货及折让簿 | returns and allowance book |
| 递消耗资产折耗 | depletion for wasting assets |
| 递减折旧 | degressive depreciation |
| 递减折旧 | degression depreciation |
| 递减折旧法 | decreasing charge method |
| 递减折旧法 | diminishing-provision method of depreciation |
| 递减折旧法 | decreasing-charge method |
| 递减折旧法 | diminishing-provision method (of depreciation) |
| 递减折旧法 | diminishing method of depreciation |
| 递减折旧费 | diminishing provision expense |
| 递减折旧费 | diminishing-provision expense |
| 递增或额外折旧 | accelerated or extraordinary depreciation |
| 递延折旧 | deferred depreciation |
| 通常对现金付款我们予以九五折优惠 | As a rule, we give 5% discount for cash |
| 重置折旧 | the depreciation replacement |
| 重置折旧法 | depreciation by replacement method |
| 重置成本折旧法 | replacement cost method |
| 重置成本法折旧 | depreciation by replacement method |
| 鉴于此笔交易金额很大，我方拟同意给你们九折优惠价 | In view of the amount of this transaction being very large, we are prepared to give you 10% discount |
| 销售折扣 | sales allowance |
| 退货的销售折扣 | discount on returned transaction |
| 销售折扣准备 | reserve-for sales discount |
| 销售回扣和折让 | sales rebates and allowances |
| 销货折扣百分率 | percent of discount taken |
| 销货折让 | sales discount and allowances |
| 销货折让 | allowances for sale |
| 销货折让 | sales discounts and allowances |
| 销货的折让 | allowances on sales |
| 隐形折扣 | hidden discount |
| 非折旧的 | non-depreciable |
| 非折旧资产 | the non-depreciable property |
| 非常情况下加快折旧 | the emergency amortization |
| 预付折扣 | anticipated discount |
| 预付折扣款 | the prepaid discount charge |
| 预提运费，折让及其他 | provision for freight allowance, discounts, etc. |
| 预计年限合计折旧法 | depreciation sum of expected life method |
| 鼓励折让 | incentive discount |
