An analysis of accounting treatment to book value of fixed asset under new accounting system 新會計制度下固定資產(chǎn)入賬價值的會計處理
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 使固定資產(chǎn)賬面價值周期性減少的一系列方法,這種折舊方法所計算的折舊費在期初時較大,然后逐漸變少。