加速折旧方法的理论分析

Theoretical analysis of accelerating the depreciation

加速折旧方法计算模型建立的基本理论依据是:从模糊概念出发,根据平均年限法计算年折旧额的基本计算公式结构,同时结合加速折旧的要求,将定性与定量分析结合在一起,从而建立的一种计算模型。

The basic theory of the calculating model, the acceleration of depreciation will establish on setting out from the misty concept, calculating the depreciation by using the method of average time limit according to the basic calculation. At the same time, combining the request of the depreciation, put the qualitative analysis and quantitative analysis together, so that we can establish a calculating model.