直线折旧法

用例中的数据，直线折旧法下年折旧率计算如下

Using the data in our example , the annual straight-line depreciation is computed as follows

下表概括了整个资产使用年限中直线折旧法对资产的影响。

The following schedule summarizes the effects of straight-line depreciation over the entire life of the asset .

摊销无形资产通常用直线折旧法。

The straight-line method normally is used for amortizing intangible assets .

以比直线折旧法更快的速度注销固定资产的成本。

A depreciation method which allows faster write-offs than the straight line method .

直线折旧法。最简单且最广泛使用的计算折旧的方法是直线法。

Straight-line method . The simplest and most widely used method of computing depreciation is the straight-line method .

但该公司确实是在使用直线折旧法时比使用加速折旧法时更盈利吗？答案当然是否定的。

But is the company more profitable than if it had used an accelerated method ? The answer is no !

直线折旧法在资产使用年限内将等额折旧费用分配到每一年度。

The straight-line method allocates an equal portion of depreciation expense to each period of the asset 's useful life .

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 .

加速折旧法比直线折旧法加大了折旧费的计提，因而减小了报告净收益。

Accelerated depreciation methods result in higher charges to depreciation expense and , therefore , lower reported net income than straight-line depreciation .

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 .

然而，在资产的整个使用年限内，直线折旧法和加速折旧法确认的折旧总额是相同的。

Over the entire life of the asset , however , both the straight-line method and accelerated methods recognize the same total amount of depreciation .

使用直线折旧法会使公司报告比使用加速折旧法更高的利润。

Using the straight-line depreciation method will cause a company to report higher profits than would be reported if an accelerated method were in use .

当使用直线折旧法时，折旧率可以简单地用1除以资产年限得到。

When straight-line depreciation is in use , the depreciation rate is simply " 1 " divided by the " life "( in years ) of the assets .

因此，财务报表中使用加速折旧法的企业仅仅是在计算净收益时比使用直线折旧法的企业更保守一点而已。

Thus a business that uses an accelerated depreciation method in its financial statements is simply measuring its net income more conservatively than a business that uses straight-line .

直线折旧法的优点是简单明了、易于掌握，缺点是没有考虑固定资产的利用程度和使用强度；

The advantage of Straight line method is simple and clear , liable to be master , but its defect is don 't consider use intensity and level of assets ;