以上三個(gè)術(shù)語均與因資產(chǎn)折舊而減稅有關(guān)。其中，depreciation reserve (資產(chǎn)的“折舊估價(jià)額”）最容易被誤譯為“折舊儲(chǔ)備金”，事實(shí)上，此處的reserve并非指一筆基金，其只是帳面上一種“折舊費(fèi)用累計(jì)” (valuation of a reserve),其目的是為折舊減稅提供依據(jù)[1]。鑒于depreciation reserve經(jīng)常被人誤解，目前不少人開始用諸如allowance for depredation (資產(chǎn)的“折舊減稅額”）或accumulated depreciation (資產(chǎn)的“累計(jì)折舊值”）一類的術(shù)語替代它[2]。注意的是allowance for depreciation中的allowance 等同 deduction 而非“津貼”，因此，depreciation allowance 應(yīng)為“因折舊而減稅”而非“折舊津貼”（不少詞典有此種錯(cuò)誤譯法）。
 
[1]“A valuation-reserve account used to record depreciation charges. The use of the word reserve does not mean that a fund of cash has been set aside；rather, the word is employed to stand for a valuation reserve，in which credits are made to show the reduced valuation of a asset. ”Cf. Harold Bierman. Jr.，Allan R. Drebin, Managerial Accounting, 3rd edition, Diyden Press, Hinsdale, 111. (1978).
[2]“ Because of the common misinterpretation of the term reserve，terms such as allowance for depreciation and accumulated depreciation are coming into use. ”Cf. Douglas Greenwald & Associates, The Concise McGraw-Hill Dictionary of Modem Economics, at p. 96, McGraw-Hill Book Company (1984).