請翻譯這2個句子!!謝 跟accounting有關

1.Accumulated depreciation is subtracted from its original cost.

Accumulated depreciation是什麼??整句是什麼意思?


2.Accrual basis
The effects of transactions and other events are recognised when they occur. They are then reported in the financial reports of the periods to which they relate   不懂==

可以翻譯一下嗎感謝!!!
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