双倍余额递减法的简便计算青海省财经学校竺向东双倍余额递减法，顾名思义，其折旧率应按预计使用年限的倒数确定的折旧率加上一倍即双倍；计提每期折旧额的基数为原值减去以前各期计提的累计折旧数。下面举例说明双倍余额递减法的一般计算过程：［例］Ａ公司购入一台新机... Simple calculation of double declining balance method Qinghai Finance and Economics School Zhu Xiangdong double declining balance method, as the name implies, the depreciation rate should be estimated according to the inverse of the estimated useful life doubled or double the depreciation rate; The base is the original value minus the accumulated depreciation accrued in previous periods. The following example illustrates the general calculation of double declining balance method: [Example] A company to buy a new machine ...