| 加速折旧方法的理论分析 |
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| 引用本文： | 王彩霞.加速折旧方法的理论分析[J].陕西行政学院学报,2003,17(4). |
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| 作者姓名： | 王彩霞 |
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| 作者单位： | 陕西省行政学院,陕西,西安,710068 |
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| 摘 要： | 加速折旧方法计算模型建立的基本理论依据是:从模糊概念出发,根据平均年限法计算年折旧额的基本计算公式结构,同时结合加速折旧的要求,将定性与定量分析结合在一起,从而建立的一种计算模型。
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| 关 键 词： | 加速折旧 模糊概念 折旧率 经济意义 |
Theoretical analysis of accelerating the depreciation |
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| WANG Cai-xia.Theoretical analysis of accelerating the depreciation[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2003,17(4). |
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| Authors: | WANG Cai-xia |
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| Abstract: | The basic theory of the calculating model, the acceleration of depreciation will establish on setting out from the misty concept, calculating the depreciation by using the method of average time limit according to the basic calculation. At the same time, combining the request of the depreciation, put the qualitative analysis and quantitative analysis together, so that we can establish a calculating model. |
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| Keywords: | the acceleration of depreciation misty concept the rate of depreciation economic meaning |
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