递减折旧法又称加速折旧法,在这种方法下固定资产每期计提的折旧费是不等的,在其使用的早期提得较多,使用的后期提得较少,从而使固定资产的价值在使用期内尽快得到补偿。使用递减折旧法,各年的折旧额呈递减趋势。
加速折旧法(Accelerated Depreciation Method)或递减折旧法(Decreasing Charge Method)──适用于经济效益逐年递减的资产营业资产- 折旧与价值减损 11 第 11 章 营业资产-折旧与价值减损◎折旧( Depr eci at i on) :...
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... diminishing cost 递减成本 diminishing depreciation method 递减折旧法 diminishing-provision expense 递减折旧费 ...
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余额递减折旧法 reducing balance depreciation method ; diminishing balance method ; reducing valance method of depreciation ; declining-balance method
分期递减折旧法 [会计] depreciation reducing instalment method ; reducing instalment method
双倍余额递减折旧法 double-declining-balance method of depreciation ; balance method of depreciation
余额递减折旧方法 diminishing balance method of depreciation
递减余额折旧法 DB method declining balance method ; method ; DB method declining balance ; DB
双重余额递减折旧法 depreciation double declining balance method
双倍递减余额折旧法 DDB method double declining balance method ; DDB ; method ; doubledecliningbalancedepreciationmethod
余额递减法折旧 depreciation by declining balance method
递减费用折旧法 decreasing charge method
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)。
As a result , this declining-balance method of depreciation often is called double-declining-balance (or 2%-declining balance).
所以,如果我们希望在损益表中对该资产的费用支出相对稳定的话,就应该使用余额递减折旧法。
So, if a reasonably constant total charge for an asset's services is to be put to the profit and loss account, a declining depreciation charge may be appropriate.
文章在参阅大量文献资料的基础上,就双倍余额递减折旧法直线折旧转换点的经验公式存在的不足进行了说明;
On the basis of referring a great deal of data, this article illuminate the deficiency of beeline depreciation break-point experience formula on double-declining balance method.
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