accumulated amortization 和accumulated depreciation 有什么区别?

题目

accumulated amortization 和accumulated depreciation 有什么区别?

答案

累计摊销,累积折旧.
Accumulated amortization is the cumulative amount of all amortization expense that has so far been charged against an intangible asset.Amortization is used to indicate the gradual consumption of an intangible asset over time.Amortization is nearly always calculated on a straight-line basis.The typical amortization entry is a debit to amortization expense and a credit to the accumulated amortization account.
Accumulated depreciation is the sum total of all depreciation expense recognized to date on a depreciable fixed asset.A fixed asset's original cost,minus its accumulated depreciation,equals its book value.