利用Excel计算固定资产的折旧

Calculation of Fixed Assets Depreciation with Excel

企业的固定资产种类繁多,折旧额的手工计算工作繁杂,而且易错。常用的年折旧额计算方法有平均年限法、工作量法、双倍余额递减法,年数总和法。这些方法下的折旧额计算,如果借助Excel来实现,不仅使这一工作可以快捷方便地完成,而且可以保证数据的准确无误。

Fixed assets depreciation is an important part of fixed assets management,while various types and different treatments of fixed assets bring accounting work some difficulties.The application of Excel software can make the calculation of fixed assets depreciation become quick and accurate.This paper introduces several commonly used methods of fixed assets depreciation in the practical work.