摘要
在直线折旧法的基础上提出了一种新的折旧计算方法．与原有的方法相比，它不仅考虑到资金时间价值和物价上涨两大因素的影响，而且也考虑了农机的实际使用保养情况，是一种比较科学合理的折旧计算方法．
Based on the Straight Line Depreciation method, the author proposes a new depreciation method. Compared with the old ones, it is a scientific and reasonable method because it not only reflects the effects caused by the time value of money and variation of price concerned, but also involves the practical situation of agricultural machine’s using and preserving.
关键词
农机
折旧方法
折旧额
agricultural machine
method of depreciation
value of depreciation
