固定资产动态折旧的分类模型与通用模型构建

Construction of classified models and general models for dynamic depreciation of fixed assets

文章参照固定资产静态折旧的几种典型模型,构建了直线动态折旧模型、折旧基数变化情况下的加速动态折旧模型、折旧率变化情况下的加速动态折旧模型,分别根据各种折旧模型各自折旧额的内在规律性进行建模,比较好地实现了从静态折旧模型向动态折旧模型的转化。在此基础上,本文试图去寻找各种动态折旧模型中各期折旧额的共同规律,进而建立起固定资产动态折旧的通用模型,以供企业根据自己的实际情况代入相应初始条件直接套用固定资产动态折旧的通用模型,方便地计算固定资产各期的动态折旧金额。

Based on several classic models of static depreciation of fixed assets, linear dynamic depreciation models, accelerated dynamic depreciation models with the changing of depreciation base and accelerated dynamic depreciation models with the changing of depredation rate are constructed according to intrirtsie law of each depreciation amount of each depreciation model. The change from static depreciation model to dynamic depreciation model is better realized. On the basis of this, this paper tries to seek the Common law of each periodic depreciation amount of all dynamic depreciation models and constructs the common model of dynamic depreciation of all assets in order to provide the common models for enterprises to input the relative initial condition to directly use fixed assets dynamic depreciation aeeording to their real situation to calculate the dynamic depreciation amount of each period of fixed assets.