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一、快速折旧法的内容快速折旧法本来仅指缩短折旧年限而言,但现在习惯上把它的内容扩大了。通常包括如下三个部分。 1、缩短使用年限。如美国,1950年前规定机器设备使用年限为20年,1962年则规定为8～15年,1971年缩减为6.4～12年,到了1981年又进一步压缩为5年。 2、加大前期折旧。具体方法又有定率递减法和年限总数法。 (1)定率递减法。这是一种每年都用一个固定的折旧率去乘固定资产净值来计算年折旧额的折旧计算方法。这个折旧率如何确定呢?设C代表固定资产原值,S代表固定资产预计净残值(预计残值减去预计清理费用),n代表固定资产预计使用年限,R代表折旧率,则定率递减法折旧率的计算公式如下:
First, the contents of the rapid depreciation method The rapid depreciation method originally meant only shortening the depreciation period, but now it is customary to expand its content. Usually includes the following three parts. 1, shorten the useful life. For example, in the United States, before 1950, the useful life of machinery and equipment was 20 years; in 1962, it was 8 to 15 years; in 1971, it was reduced to 6.4 to 12 years; in 1981, it was further reduced to 5 years. 2, increase the previous depreciation. The specific methods include the declining rate method and the total number of years method. (1) Declining rate method. This is a depreciation method that uses a fixed depreciation rate each year to calculate the annual depreciation amount. How does this depreciation rate be determined? Let C be the original value of the fixed asset, S the expected net residual value of the fixed asset (estimated residual value minus estimated clean-up expenses), n the expected useful life of the fixed asset, and R the depreciation rate, then the declining rate The law depreciation rate is calculated as follows: