据了解,许多财会人员和一些报刊,把加速折旧与快速折旧等同起来。其实,加速折旧和快速折旧有不同的经济涵义,不应混淆。加速折旧法,又称递减折旧法,指固定资产每期计提的折旧费用,在使用的早期多计提,后期少计提。这种折旧方法的理论基础在于:新资产的生产能力在早期总是比较大,因而早期的营业收入也较多, It is understood that many accountants and some newspapers equate accelerated depreciation with rapid depreciation. In fact, accelerated depreciation and rapid depreciation have different economic implications and should not be confused. Accelerated depreciation method, also known as depreciation depreciation method, refers to the depreciation expense accrued for each period of fixed assets, which is accrued more in the early stage of use and less accrued in the later period. The theoretical basis of this depreciation method is that the production capacity of new assets is always relatively large at an early stage, and thus early operating income is also higher.