| 双倍余额递减折旧法非规律性转换点的寻求 |
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| 引用本文： | 李晓勤,王福林.双倍余额递减折旧法非规律性转换点的寻求[J].东北农业大学学报,2004,35(6):733-736. |
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| 作者姓名： | 李晓勤 王福林 |
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| 作者单位： | 塔里木农垦大学文理学院,新疆,阿拉尔,843000;东北农业大学工程学院,黑龙江,哈尔滨,150030 |
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| 摘 要： | 文章在参阅大量文献资料的基础上,就双倍余额递减折旧法直线折旧转换点的经验公式存在的不足进行了说明;并在此基础上编写了VB语言操作程序,在残值率和折旧年限变化的情况下,准确给出直线折旧转换点的求解方法,为企业固定资产折旧计算提供了科学依据。
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| 关 键 词： | 折旧 双倍余额递减法 转换点 模型 VB语言 |
| 文章编号： | 1005-9369(2004)06-0733-04 |
| 修稿时间： | 2003年12月15 |
Seeking for the non-disciplinarian breaking point on double-declining balance method |
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| LI Xiao-qin,WANG Fu-lin.Seeking for the non-disciplinarian breaking point on double-declining balance method[J].Journal of Northeast Agricultural University,2004,35(6):733-736. |
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| Authors: | LI Xiao-qin WANG Fu-lin |
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| Institution: | LI Xiao-qin1,WANG Fu-lin2 |
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| Abstract: | On the basis of referring a great deal of data, this article illumin ate the deficiency of beeline depreciation break-point experience formula on dou ble-declining balance method. Moreover, the author composed VB operating procedu re. Under the changing remnant value rate and depreciation fixed number of year, provided the accurate calculation methods of beeline depreciation break-point, which offered scientific basis to serving enterprises in using double-declining balance method of fixed asserts. |
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| Keywords: | depreciation double-declining balance method breaking point model VB language |
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