以下为句子列表:
英文: Depreciation on the fixed assets shall be accounted on the basis of the original cost, estimated residual value, estimated useful life and working capacity, according to the straight line method or the working capacity (or output) method.
中文: 固定资产折旧应当根据固定资产原值、预计净残值、预计使用年限或预计工作量,采用年限平均法或者工作量(或产量)法计算。
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