谈双倍余额递减法的目的及其与直线法的关系颜敏双倍余额递减法是加速折旧法的一种，是根据每期期初固定资产的帐面净值和双倍直线法折旧率计算固定资产折旧的一种方法。使用双倍余额递减法的目的就是为了加速折旧，即在使用固定资产的早期多提折旧，后期少提折旧，使企业... The purpose of double declining balance method and its relationship with the straight line method Yan Min Double declining balance method is one of the accelerated depreciation method is based on the net book value of fixed assets at the beginning of each period and the double straight line depreciation rate calculated depreciation of fixed assets A method. The purpose of using the double declining balance method is to accelerate the depreciation, that is, the use of fixed assets in the early multi-stage depreciation, post-mortem less depreciation, so that enterprises ...