关于固定资产加速折旧法有关问题的探讨

A Discussion about the Accelerated Depreciation Method of Fixed Asset

本文就加速折旧法月折旧额的计提、双倍余额递减法转直线法、计提固定资产减值后折旧额的计提及减值准备转回后的会计处理等问题进行了探讨。

This paper discusses several issues such as the calculation of depreciation amount per month, the shift from double balance descending method to beeline method, the calculation of depreciation amount after the devaluation of fixed asset and the accountancy transaction after the devaluation reserve etc.