直线折旧法的优点是简单明了、易于掌握，缺点是没有考虑固定资产的利用程度和使用强度；

The advantage of Straight line method is simple and clear, liable to be master, but its defect is don't consider use intensity and level of assets;

youdao

直线折旧法的优点是简单明了、易于掌握，缺点是没有考虑固定资产的利用程度和使用强度；

The advantage of Straight line method is simple and clear, liable to be master, but its defect is don't consider use intensity and level of assets;

youdao