关于余值变率折旧策略的深入研究

Study of depreciation strategy about changing rate of cost less scrap

余值变率法属加速型折旧策略 .深入分析了余值变率法的实质 ,指出了目前国内使用不普遍的原因 ,给出了该法与双倍余额递减法的联系与区别 ,提出了处理残余价值的思路和方法 ,并通过示例加以说明 .

The changing rate method of cost less scrap belongs to depreciation strategy with the type of acceleration.The essence of changing rate method in the cost of less scrap is deeply studied,and the reason which is not widely used in domestic at present is pointed out.The relations and differences between this mehod with the depreciation method of double decline balance are given.The idea and method of dealing with the residual value are presented,and it is illustrated by example.