Shirley Lao (asker) Mar 11, 2008:

Thanks for your help! The term "成新率" in my context is used for asset valuation. I found a formula: 成新率＝预计尚可使用年限/(实际已使用年限＋预计尚可使用年限)×100％. Simply put, 成新率 is a proportion of the expected remaining useful life of the equipment over its total useful life. This notion is similar to Linda's suggestion of "Residue Ratio" or "Residual Ratio" and Robert's answer "Newness rate". I have not chosen Robert's answer, because in product development, there is the term "the degree of newness", which means the degree of innovativeness of the product. I am afraid the "newness rate" may be confused with the "degree of newness". Therefore, I prefer Linda's answer. I also add a footnote in my translation for a clearer explanation of “成新率”.

Shirley Lao (asker) Mar 7, 2008:

To Orientalhorizon: Thanks for your explanation.

orientalhorizon Mar 7, 2008:

上面的“九万新”应为“九成新”。房产方面的“成新率”可参阅：http://shiju.tax861.gov.cn/ssdt/xs_nr.asp?id=344。机器设备或其它方面与此类似。完全对应的英文“术语”尚未查到，不知是否有这么个“术语”，如果查不到，那意思上最接近的也就是“newness degree (rate)了”。

orientalhorizon Mar 7, 2008:

“成新率”指“新”的程度，与“折旧率（depreciation rate）”虽非截然相反，却也绝不相同。学过或干过财务的人，对“折旧率”是怎么回事自然十分清楚。但“成新率”更多地是从实用或市场估价的角度来看，而一般不是财务会计上的用语。就象老百姓日常中说：“你的房子（或汽车、衣服）是几成新的？”，对方可能会说“有八成新或九万新”，新旧程度不一样，估价自然不一样。对于不动产，“成新率＝1－（1－残值率）×已经使用年限／经济耐用年限”，