定值递减法在折旧计算中的应用研究

The Application Research of the Constant Value Decrease Method in Deprecition Compute

定值递减法具有折旧额连续按比例递减及折后余值和实际残值吻合的优点,并具有合适的初次折旧额,但其计算过程相对复杂。对其数学规律进行了探讨、分析,证明其折旧额是按比例递减的,并改进了其计算方法,提出新的计算方法,直接计算出折旧额的递减比例,从而计算出各个阶段的折旧额,使折旧额的计算相对简单明了,最后进行了实例验证,有利于定值递减法的推广应用。

The constant value decrease method was raised several years ago, but it has not wildly used yet. The constant value decrease method supports characters of remain sum descrease method that decrease successive by ratio and the remain sum considering with the actual scrap value. It also has some characters of double remain sum decrease method. In this paper we gaven more discussion and analysis about it＇s mathematical law,improved it＇s computational method,boiled down the complex method,raised new computational method,just caculated the rate of the deprecition value,then caculated the deprecition value per period. Finaly tested the new method reality. This will help the constant value decrease method to be wildly prorated.