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<caption>经济师</caption> <tbody><tr> <th>经济师:</th> <td>记忆方式 » 必备公式 </td> </tr> </tbody> </table> </div> <div class="t_fsz content-body content-body-first" > <table cellspacing="0" cellpadding="0"><tr><td class="t_f" id="postmessage_750"> <font size="3"><strong>1、平均年限法</strong></font><br /> <div style="padding:15px 0;"><div style="font-size:12px;">[AppleScript] <em class="viewsource" style="cursor:pointer;font-size:12px;color:#369 !important;">ı鿴</em> <em class="copycode" style="cursor:pointer;font-size:12px;color:#369 !important;">ƴ</em></div><pre class="brush: applescript; gutter: false">年折旧率=（1-预计残值率）➗折旧年限*100%</pre></div><br /> <div style="padding:15px 0;"><div style="font-size:12px;">[AppleScript] <em class="viewsource" style="cursor:pointer;font-size:12px;color:#369 !important;">ı鿴</em> <em class="copycode" style="cursor:pointer;font-size:12px;color:#369 !important;">ƴ</em></div><pre class="brush: applescript; gutter: false">季折旧额=原值*年折旧率➗4</pre></div><br /> <div style="padding:15px 0;"><div style="font-size:12px;">[AppleScript] <em class="viewsource" style="cursor:pointer;font-size:12px;color:#369 !important;">ı鿴</em> <em class="copycode" style="cursor:pointer;font-size:12px;color:#369 !important;">ƴ</em></div><pre class="brush: applescript; gutter: false">月折旧额=原值*年折旧率➗12</pre></div><br /> <br /> <br /> <font size="3"><strong>2、工作量法</strong></font><br /> <div style="padding:15px 0;"><div style="font-size:12px;">[AppleScript] <em class="viewsource" style="cursor:pointer;font-size:12px;color:#369 !important;">ı鿴</em> <em class="copycode" style="cursor:pointer;font-size:12px;color:#369 !important;">ƴ</em></div><pre class="brush: applescript; gutter: false">单位里程折旧额=原值*（1-预计净残值率）➗规定的总行驶里程</pre></div><br /> <div style="padding:15px 0;"><div style="font-size:12px;">[AppleScript] <em class="viewsource" style="cursor:pointer;font-size:12px;color:#369 !important;">ı鿴</em> <em class="copycode" style="cursor:pointer;font-size:12px;color:#369 !important;">ƴ</em></div><pre class="brush: applescript; gutter: false">每工作小时折旧额=原值*（1-预计净残值率）➗规定的工作小时</pre></div><br /> <br /> <font size="3"><strong>3、双倍余额递减法 </strong></font><br /> <div style="padding:15px 0;"><div style="font-size:12px;">[AppleScript] <em class="viewsource" style="cursor:pointer;font-size:12px;color:#369 !important;">ı鿴</em> <em class="copycode" style="cursor:pointer;font-size:12px;color:#369 !important;">ƴ</em></div><pre class="brush: applescript; gutter: false">年折旧率=2➗折旧年限*100%</pre></div><br /> <div style="padding:15px 0;"><div style="font-size:12px;">[AppleScript] <em class="viewsource" style="cursor:pointer;font-size:12px;color:#369 !important;">ı鿴</em> <em class="copycode" style="cursor:pointer;font-size:12px;color:#369 !important;">ƴ</em></div><pre class="brush: applescript; gutter: false">季折旧额=净值*年折旧率➗4</pre></div><br /> <div style="padding:15px 0;"><div style="font-size:12px;">[AppleScript] <em class="viewsource" style="cursor:pointer;font-size:12px;color:#369 !important;">ı鿴</em> <em class="copycode" style="cursor:pointer;font-size:12px;color:#369 !important;">ƴ</em></div><pre class="brush: applescript; gutter: false">月折旧额=净值*年折旧率➗12</pre></div><br /> 实行双倍余额递减提取折旧的固定资产，应在其折旧年限到期前2年内，将其净值平均摊销。<br /> <br /> <font size="3"><strong>4、年度总和法</strong></font><br /> <div style="padding:15px 0;"><div style="font-size:12px;">[AppleScript] <em class="viewsource" style="cursor:pointer;font-size:12px;color:#369 !important;">ı鿴</em> <em class="copycode" style="cursor:pointer;font-size:12px;color:#369 !important;">ƴ</em></div><pre class="brush: applescript; gutter: false">年折旧率=2*（折旧年限-已使用年数）➗折旧年限*（折旧年限+1）*100%；</pre></div><br /> <div style="padding:15px 0;"><div style="font-size:12px;">[AppleScript] <em class="viewsource" style="cursor:pointer;font-size:12px;color:#369 !important;">ı鿴</em> <em class="copycode" style="cursor:pointer;font-size:12px;color:#369 !important;">ƴ</em></div><pre class="brush: applescript; gutter: false">季折旧额=原值*（1-预计净残值率）*年折旧率➗4</pre></div><br /> <div style="padding:15px 0;"><div style="font-size:12px;">[AppleScript] <em class="viewsource" style="cursor:pointer;font-size:12px;color:#369 !important;">ı鿴</em> <em class="copycode" style="cursor:pointer;font-size:12px;color:#369 !important;">ƴ</em></div><pre class="brush: applescript; gutter: false">月折旧额=原值*（1-预计净残值率）*年折旧率➗12</pre></div><br /> <br /> <br /> <br /> <br /> <br /> <br /> </td></tr></table> <div class="entry-tags"> <span class="xc-333 xs-14">标签：</span> <a title="职起网" href="misc.php?mod=tag&id=10" target="_blank"> <!-- <img src="template/xmyc_doc/static/image/topic.png" width="18" height="18"/> --> <i class="iconfont icon-huati"></i> <span>职起网</span></a></div> <!--版权信息--> </div> <div id="comment_750" class="cm"> </div> <div id="post_rate_div_750"></div> </div></div> <!--淘专辑推荐列表--> </td></tr> <!--楼主帖子的相关操作--> <tr> <td class=" plm"> </td> </tr> <tr id="_postposition750"></tr> <!--帖子底部操作、管理--> <tr> <td class="" style="padding:15px 0;overflow:visible;"> <div class="po1 "> <div 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