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。
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？
A calculating method of depreciation factor of used cars based on equivalent total mileage is presented.
提出了一种基于当量行驶里程的二手乘用车折旧率计算方法。
As a result , this declining-balance method of depreciation often is called double-declining-balance (or 2%-declining balance).
这种余额递减折旧法也因而称为双倍余额递减法（或2％余额递减法）。
Considering the factor of price rise, a new method of depreciation of fixed assets is put forward to improve the sum of the month digit method.
考虑物价上涨等因素，对月数总和法进行改进，提出一种新的固定资产折旧方法。
Considering the factor of price rise, a new method of depreciation of fixed assets is put forward to improve the sum of the month digit method.
考虑物价上涨等因素，对月数总和法进行改进，提出一种新的固定资产折旧方法。
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