摘要
通过建立双倍余额递减法的数学模型,论述如何准确地掌握和运用这种方法计提固定资产析旧额。
By setting up the mathematical model of double-clecling balance method .describes how to master and use this method accurately to calculate and draw the amount of depreciation of fixed assets.
关键词
企业
固定资产
余额递减法
数学模型
折旧额
fixed assets
accelerated depreciation
declining balance
alternatire.