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gu ding zi chan dong tai zhe jiu mo xing de gou jian
Pages: 41-42
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  动态折旧直线动态折旧加速动态折旧;
Abstract: 本文针对现行的固定资产折旧方法的弊端,提出了在固定资产折旧中引入资金的时间价值观念,并构建了直线动态折旧模型、折旧基数变化情况下的加速动态折旧模型以及折旧率变化情况下的加速动态折旧模型。
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