摘要
针对双倍余额递减折旧法现行计算公式 ,结合我国企业财务制度及其实施现状 ,深入探索了双倍余额递减折旧法的内在本质联系 ,对任意年折旧额的计算、固定资产寿命期终了时的折旧总额、有效寿命终了时未收回的价值总额等进行了深入的分析和研究 .并在此基础上 ,提出了直接可计算在固定资产寿命期内各任意年的折旧额和剩余价值的计算通式 ,并给以示例验证 .
In accordance with the current formula of the deprecation method of double decline balance, the financial policies of the enterprises and executing are studied in our country,the central point of the depreciation method is given.Through the analysis about coming out depreciation charge of arbitrary year, all depreciation charge of fixed asset in the end, all residual value of fixed asset in the end are deeply researched, the general formula which can directly calculate the depreciation charges and residual values of the arbitrary year in the fixed assets service life cycles is provided, and then it also gives a typical example.
出处
《西北建筑工程学院学报（自然科学版）》
2001年第1期19-21,共3页
Journal of Northwestern Institute of Architectural Engineering
基金
西安市科技攻关计划基金!资助项目 ( G2 0 0 0 0 8)
关键词
双倍余额递减折旧法
剩余价值
企业财务制度
depreciation method of double decline balance
arbitrary year
depreciation charge
residual value
