受到会计理论界、会计实务界及国家政府盛誉的双倍余额递减法,至今仍没有被顺利地推行。企业普遍反映双倍余额递减法计算繁杂、耗时、耗力、工作量大、难以操作。为此,笔者通过对双倍余额递减法的深入研究,运用数学推理,推导出双倍余额递减法的另一种简单而高效的计算模式。下面,本文拟对此作出论 The double-declining balance method, which is well-recognized by the accounting theory circle, accounting practice circle, and national government, has not yet been successfully implemented. Companies generally report that the double-declining balance method is computationally complex, time-consuming, labor-intensive, labor-intensive, and difficult to operate. For this reason, through in-depth study of the double-declining balance deduction method, and using mathematical reasoning, the author derives another simple and efficient calculation mode of the double-declining balance method. Below, this paper proposes to make a