复利双倍余额递减法折旧策略  

Method of depreciation strategies about double decline balance of compound interest

作　　者：陆宁[1] 赵建设[1] 田敏[1] 史玉芳[1] 

机构地区：[1]长安大学科技处,陕西西安710064

出　　处：《西北建筑工程学院学报（自然科学版）》2002年第3期1-4,21,共5页Journal of Northwestern Institute of Architectural Engineering

基　　金：西安市科技攻关计划基金资助项目 (G2 0 0 0 0 8)

摘　　要：在计提固定资产折旧额时 ,考虑资金时间价值可以使人们重视时间效应 ,增强时间观念 ,更好地把握机会 ,合理使用资金 ,提高资金的使用效率 ,促进企业技术进步 .运用资金时间价值的思想 ,对复利双倍余额递减法进行了深入研究 ,给出了具体应用公式 ,进行了比较分析 。Taking into account the time value of fund can make people emphasis the time effect,strengthen time concept,make full use of opportunity,reasonablely use fund,raise the efficiency of using fund as well as promote the progress of technique in enterprise when the depreciation fund of fixed assets is accounted.By using the idea of time value of fund,the compound interest depreciation method of double decline balance is deeply studied,and the specific formula is given.Finally,it is illustrated by exemple through comparing and analysis.

关 键 词：折旧 双倍余额递减法 复利双倍余额递减法 固定资产 

分 类 号：F123.7[经济管理—世界经济]