An analysis of accounting treatment to book value of fixed asset under new accounting system 新会计制度下固定资产入账价值的会计处理
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A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods 使固定资产账面价值周期性减少的一系列方法,这种折旧方法所计算的折旧费在期初时较大,然后逐渐变少。