倒计时法──固定资产快速折旧的一种方法

Period counter-down method──a new method of accelerated depreciation of fixed assets

给出的“倒计时法”是核算固定资产折旧的一种新方法．在一定程度上避免了常用折旧方法的一些不合理之处，并能加速企业资金的回收．

The 'period counter -down method' concluded in this article is a new method to calculate the depreciation of fixed assets, which can avert the unreasonableness of general depreciation method to some extent, and accelerate the capital reclamation for enterprises.