depreciation-age-life method是什么意思

问大家道会计专业英语的题.
1.The adjustng entry to record depreciation at the end of the year has,not been made .the effect of this would be to
A overstate assets,net profit and owners equity
B overstate net profit and understate assets
C overstate assets,and understate owners equity
D overstate assets and ,net profit and understate owners

请翻译
The accumulated portion of the cost taken as depreciation to date is subtracted from its original cost to obtain the book value of the asset.

帮忙翻译一句话.中文到英语
你们的折旧费计算（会计用语,depreciation）是以天为单位来计算的吗?在我们这里,即使在月中旬机器开始运行,折旧费也是在每个月底进行计算.

有关会计的英文题
In calculating depreciation which one of the following statements is NOT relevant?
a) The useful life of an asset
b) The amount of revenue to be earned by the asset
c) The asset’s residual value
d) A choice of various depreciation methods
1.In relation to Depreciation,which one of the following statements is correct?
a) As Cash is a liquid asset it is depreciated over a very short period of time
b) Only Non-Current Liabilities are depreciated
c) Depreciation impacts on both the Income Statement and the Balance Sheet
d) Depreciation is revenue in the Income Statement
2.

英语翻译
A Ming smiled :"Let's see the depreciation of the facilities.All the charge of the facilities is to be compensated in the form of depreciation."
A Hua:"We have two ice-cream machines and a freezer .How much is the depreciation cost?"
A Ming:"The salesperson tole me the service life of these facilities is generally 5 years.Therefore,the depreciation should be calculated as follows:
The depreciation cost is RMB525 each month.
The depreciation of the ice-cream machine is :30000×2÷5÷12=500 yuan/month.
The depreciation of the freezer is:2400÷5÷12=40yuan/month.
The entry shoule be :
Dr:Operating expense 540
Cr:Accumulative depreciation 540

英语翻译
3.Depreciation by two methods
A machine was acquired on December 31 at a cost of $315 000.Its estimated useful life was 20 years.Assuming that it will have no residual value,
a.Determine the depreciation for each of the first two years by the straight-line method and the double declining method.
b.Make the accounting entry for the depreciation.
c.Comparing those two methods,what are the strength and weakness for them.