This is because the declining-balance method provides an "automatic"residual value.
这是因为余额递减法本身已自动考虑了残值。
Article 22An enterprise shall adjust its expected net salvage value of the fixed assets it holds for sale.
第二十二条企业持有待售的固定资产,应当对其预计净残值进行调整。
Some waste can be sold and has a salvage value.
有些废物可以出售,它们具有回收价值.
Long lead - times , short sales period , low salvage value and volatile markets etc characterize perishable goods.
易逝品具有生产提前期长 、 销售期短、期末残值低、需求不确定性大等明显特征.