改革固定资产折旧方法,促进企业技术进步,在一定范围内实行快速折旧方法,是《企业财务通则》和《企业会计准则》中涉及的一项重要内容。国家将根据产业政策,对在国民经济中占有重要地位的某些企业,允许采用加速折旧法。这将改变过去企业计提折旧未能考虑无形损耗影响的不足。本文将谈谈运用双倍余额递减法计提折旧应该注意的问题。双倍余额递减法(下文简称双倍法)是指在不考虑固定资产残值的情况下,用直线折旧率的双倍乘以固定资产在每一会计期间的期初帐面余额来计提折旧的一种加速折旧法。其公式为: Reforming the method of depreciation of fixed assets to promote the technological progress of enterprises and implementing the method of rapid depreciation to a certain extent are an important part of the General Rules for Enterprise Finance and the Accounting Standards for Business Enterprises. According to the industrial policies, the state will allow accelerated adoption of the accelerated depreciation method for certain enterprises that have an important place in the national economy. This will change the past, enterprises depreciation failed to consider the impact of intangible loss of inadequate. This article will talk about using the double declining balance declining method should pay attention to the problem. Double declining balance method (hereinafter referred to as the double method) refers to the fixed assets without taking into account the residual value of the straight-line depreciation rate multiplied by the fixed assets at the beginning of each accounting period of the beginning balance of depreciation An accelerated depreciation method. The formula is: