固定资产折旧双倍余额递减法的反思与改进

Reflection and Improvement of Double Declining Balance for Depreciation of the Fixed Asset

双倍余额递减法加速了固定资产的折旧,但是,容易出现折旧额递增或不足的情况。根值余额递减法合理地考虑了折旧年限和净残值率对折旧的影响,防止折旧额递增和不足的出现,同时也符合收益与费用相配比原则。

Double declining balance accelerates depreciation of the fixed asset,but easily gives rise to an increase or inadequacy of depreciation. Root value declining balance reasonably considers the influence of depreciation period and net salvage value on depreciation, preventing increase or inadequacy of depreciation and balancing revenue and expenditure as well.