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

作　　者：陈传江[1] 李敏[2] 

机构地区：[1]淮北煤炭师范学院财务处,安徽淮北235000 [2]淮北煤炭师范学院监察审计室,安徽淮北235000

出　　处：《淮北煤炭师范学院学报（自然科学版）》2006年第4期57-58,共2页Journal of Huaibei Coal Industry Teachers College(Natural Science edition)

摘　　要：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 artiele defines the valus seope of the net selvage,in which the depreeiation amount in the last two years will not be negative number,nor will it exceed that of the third year from last.

关 键 词：双倍余额递减法 净残值率 取值范围 

分 类 号：F230.9[经济管理—会计学]