机械设备广义余额递减折旧模型的研究

Research on the Depreciation Model of Generalized Balance Descending of Machinery

折旧是一定时期内(日、年)固定资产磨损价值转移到产品成本中去,以补偿固定资产所损耗的价值。随着社会经济的全球化发展,机械设备余额递减加速折旧的方法得到越来越广泛的使用。在此建立广义的余额递减法通用模型,提出了既适合于高倍余额递减法,又包含曾经已用的余额递减法和双倍余额递减法的模型,为农业机械费用的合理计算提供理论基础。

Adapting to the seven seas development in the society-economy , the speedup Balance descending depreciation method of machinery get the extensive use. This article found the generalized balance descending depreciation model, put forward not only being fit for high-double balance descending method ,but also containing the ever balance descending method and double balance descending methodo It provided the theoretic base on machinery fair.