... 变率递减法 diminish rates on cost method 固定折旧率 stationary depreciation rate 更新时机优化 renewal time optimization ...
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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。
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.
各种不同的固定资产的折旧率是不一样的。
The allowance for depreciation of all sorts of different fixed assets is different.
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