摘要
分析了线性模式农用拖拉机余值按定率递减的不合理性,提出了按各年年总成本相等计算余值的基本原則。给出一种新的确定余值的方法。
This paper analysed the unreasonableness of progressive decrease of the linear model farm tractor's remaining value by the declining balance method, and pointed out that the principle for calculating the remaining value was to make the total cost of each year equal. A new method for determining remaining value is given.
关键词
农用拖拉机
余值
线性模式
farm tractor
remaining value
linear model
