企业选择固定资产加速折旧方法时,可以采用年数总和法。而对于采用双倍余额递减法加速折旧,笔者有不同的看法。采用双倍余额递减法计算的折旧率是用直线法计算的折旧率的两倍。“双倍”的确定,似乎带有随意性,缺乏科学的计算依据,实际上只是直线法的变通。由于折旧率选用不当, Enterprises choose to accelerate the depreciation method of fixed assets, you can use the sum of years method. For the use of double declining balance method to accelerate depreciation, I have a different view. The depreciation rate calculated using the double declining balance method is twice the depreciation rate calculated using the straight-line method. “Double” determination, it seems with randomness, the lack of scientific basis for the calculation, in fact, is only a straight line method of variation. Due to the improper selection of depreciation rates,