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.

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我们已经分析过，直线折旧法是明确系统化的折旧法方法。

We have already looked at the straight line method, which is clearly systematic.

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本文分析了企业现行的固定资产计提折旧的方法，直线法和工作量法的弊端，指出了快速折旧法的优势，提出应逐步推行快速折旧法。

Analyses the method of Drawing depreciation from fixed assets in China, and shows that the method of speeding up depreciation is to be carried out gradually.

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