加速折旧法,是加速资本回收,将固定资产的应计折旧成本的大部分,在其使用初期各年内进行摊销提取的方法。常见的加速折旧法有定率递减法(亦称净值递减法)、年数总和法、双倍余额递减法三种。这三种方法的共同点是:计算的折旧额都是前期多,后期少,呈宝塔型发展;不同点是:折旧计算程序和固定资产帐的设置有繁简之别。现分述如下。 Accelerated depreciation method is to speed up the recovery of capital, the fixed assets depreciation costs most of the cost, in the early years of its use of amortization method of extraction. The common method of accelerated depreciation declining rate method (also known as net decline method), the sum of years, double declining balance of three. The common denominator of these three methods is that the depreciation amounts calculated are more in the early period and less in the later period, with a pagoda development. The difference is that the depreciation calculation procedure and the fixed asset account are simplified and simple. Now is as follows.