Why does the accelerated method of depreciation for tax purposes lead to a liability?

为什么税务用途的加速折旧法产生了一项负债？

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An accelerated method of depreciation in which the rate is a multiple of the straight-line rate, which is applied each year to the undepreciated cost of the asset.

固定百分比余额递减折旧：一种加速折旧的方法。在这一方法中，折旧率是直线法折旧率的一个倍数，每年用此折旧率乘以资产的未折旧成本。

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Considering from the two aspects on tax incentive method and accounting depreciation method, this paper has discussed the possibility of adopting accelerated depreciation method in our country.

本文从税收优惠措施和会计折旧方法两方面结合考虑，探讨采用加速折旧法的可行性，这无论是对税收政策的制定还是对会计折旧法的选择都是一种启。

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Considering from the two aspects on tax incentive method and accounting depreciation method, this paper has discussed the possibility of adopting accelerated depreciation method in our country.

本文从税收优惠措施和会计折旧方法两方面结合考虑，探讨采用加速折旧法的可行性，这无论是对税收政策的制定还是对会计折旧法的选择都是一种启。

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