英语翻译The term depreciation is used in valuation and in accoun

英语翻译
The term depreciation is used in valuation and in accounting,and can lead to confusion.To avoid misunderstanding,Valuers may use either the term depreciation or the term accrued depreciation in Reproduction or Replacement Cost methods to refer to any loss in value from the estimate of total cost new.Such losses may be categorised as attributable to physical deterioration,functional (technical) obsolescence,or economic (external) obsolescence.The term accruals for depreciation denotes allowances made by accountants as offsets to the original cost of assets under the historical cost convention of some States,regardless of the basis for such allowances.Importantly to Valuers,accrued depreciation is a function of the market.Accruals for depreciation are a function of an accounting convention and do not necessarily reflect the market.
The term depreciation is used in valuation and in accounting,and can lead to confusion.To avoid misunderstanding,Valuers may use either the term depreciation or the term accrued depreciation in Reproduction or Replacement Cost methods to refer to any loss in value from the estimate of total cost new.Such losses may be categorised as attributable to physical deterioration,functional (technical) obsolescence,or economic (external) obsolescence.The term accruals for depreciation denotes allowances made by accountants as offsets to the original cost of assets under the historical cost convention of some States,regardless of the basis for such allowances.Importantly to Valuers,accrued depreciation is a function of the market.Accruals for depreciation are a function of an accounting convention and do not necessarily reflect the market.

长期贬值在估价和计算会导致混乱.为了避免误解,估价师可能使用长期贬值或复制或重置成本方法长期应计折旧,是指任何损失价值估计总成本的新.这种损失可能会被归类为由于实体每况愈下,功能（技术）陈旧,或经济（外部）过时.折旧的长期预提费用是指由会计师为一些国家的历史成本法下的资产的原始成本抵消,无论这些津贴的基础上作出的津贴.重要的是评估师,应计折旧是一个市场的功能.计提折旧的会计惯例的功能,并不一定反映市场.
在估价和会计长期贬值,并会导致混乱.为了避免误解,估价师可能使用长期贬值或复制或重置成本方法长期应计折旧,是指任何损失价值估计总成本的新.这种损失可能会被归类为由于身体每况愈下,功能（技术）陈旧,或经济（外部）过时.折旧的长期预提费用是指由会计师为一些国家的历史成本法下的资产的原始成本抵消,无论这些津贴的基础上作出的津贴.重要的是评估师,应计折旧是一个市场的功能.计提折旧的会计惯例的功能,并不一定反映市场.