余额递减法

双倍余额递减法下净残值率取值范围的界定

The Definition of Value Scope of Net Salvage in Terms of Double Declining Balance Method

系统针对部队基层后勤资产管理的实际，还采取了Excel双倍余额递减法的资产折旧计算模式。

Aimed at the actual logistics asset management of grass-roots units , the system take the Excel double declining balance method of depreciation of the assets of the mode of calculation .

单利双倍余额递减法折旧策略

Method of depreciation strategies about simple interest double decline balance

对双倍余额递减法缺陷的探索

The Exploration of the Faults in Double Balance Decline

至今最为广泛使用的加速折旧法叫双倍余额递减法。

By far the most widely used accelerated depreciation method is called double-declining-balance method .

关于双倍余额递减法的数学模型

Mathematical model of the double remainder decreasing method

这是因为余额递减法本身已自动考虑了残值。

This is because the declining-balance method provides an " automatic " residual value .

双倍余额递减法是计提固定资产折旧方法中的一种加速折旧法。

The double balance decline is a kind of rapid depreciation way on the fixed property .

返回某项固定资产用余额递减法计算的特定或部分时期的折旧额

Returns the depreciation of an asset for a specified or partial period using a declining balance method

计算折旧有四种基本方法：直线法，产量法，双倍余额递减法和年数总和法。

Four basic methods exist for computing depreciation straight-line , units-of-production , declining-balance , and sum-of-years ' - digits .

双倍余额递减法是《工业企业财务制度》中固定资产加速折旧的方法之一。

The declining balance depreciation is one of accelerated depreciation methods on fixed assets in enterprise accounting systems without mathematical formula .

使用双倍余额递减法时，加速折旧率计算为直线折旧率的一定比例。

Under the declining-balance method , an accelerated depreciation rate is computed as a specified percentage of the straight-line depreciation rate .

在本章中，我们将演示并讲解直线折旧法和最常用的加速折旧法-双倍余额递减法。

In this chapter , we illustrate and explain straight-line depreciation and double declining-balance , a most widely used accelerated method .

固定资产折旧方法很多，常见的有直线折旧法、作量法、倍余额递减法和年数总和法。

Four methods of depreciation are widely used : Straight-line , Units of output , Double declining-balance and Sum of the yeas digits .

由生产型转向消费型，采用双倍余额递减法与年数和法给企业带来的整体税收节约额一样多；

Value-added tax changing from production to consumption , the enterprise 's total taxes will be identical using either depreciation method of double decline balance or sum of years digits method ;

本文对双倍余额递减法的年折旧额计提以及存在的缺陷问题进行了初探。利用简便算法，可快速计算出各年的年折旧额。

The article gives us the annual depreciation account and the existed problems . Making use of the simple calculating method can calculate the year depreciation sum of each year quickly .

给出了双倍余额递减法的一般数学模型，指出了该方法存在的不足，并对其进行了改进。

The average mathematical model of the double diminishing residual way was given out in this paper first . Then the shortage of the method was pointed out and was made better .

在此建立广义的余额递减法通用模型，提出了既适合于高倍余额递减法，又包含曾经已用的余额递减法和双倍余额递减法的模型，为农业机械费用的合理计算提供理论基础。

This article found the generalized balance descending depreciation model , put forward not only being fit for high-double balance descending method , but also containing the ever balance descending method and double balance descending method . It provided the theoretic base on machinery fair .

本文就加速折旧法月折旧额的计提、双倍余额递减法转直线法、计提固定资产减值后折旧额的计提及减值准备转回后的会计处理等问题进行了探讨。

This paper discusses several issues such as the calculation of depreciation amount per month , the shift from double balance descending method to beeline method , the calculation of depreciation amount after the devaluation of fixed asset and the accountancy transaction after the devaluation reserve etc.

通过建立模型和编程计算，给出了双倍余额递减法计提折旧不会出现最后两年折旧额为负数或大于倒数第3年折旧额时的净残值率的取值范围。

Based on the module establishment and program calculation , this article defines the value scope of the net salvage , in which the depreciation amount in the last two years will not be negative number , nor will it exceed that of the third year from last .

双倍余额递减折旧法的深入研究

The deep research on depreciation method of double decline balance

双倍余额递减折旧法

Double declining Balance depreciation

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 ) .