《财务与会计》1988年第8期刊登了阎凤翔同志关于《固定资产增值后折旧额的计算方法》一文(下称阎文)提出的计算方法仅仅是直线折旧法(或称使用年数法),而折旧额的计算实际上还存在着加速折旧法,而且这一方法,随着科学技术日新月异的发展,愈来愈表现出其重要性和科学性,因此,笔者试在此作一补充说明:一、固定资产某项性能增加而增值,但使用寿命未延长 “Finance and Accounting” No. 8, 1988 published Comrade Yan Fengxiang on the “method of calculating the depreciation after the appreciation of fixed assets,” a text (hereinafter referred to as Yan Wen) proposed calculation method is only linear depreciation method (or the use of years) , And the calculation of depreciation actually exists in the accelerated depreciation law, and this method, with the rapid development of science and technology, more and more show its importance and scientific, therefore, I try to make a supplementary explanation : First, an increase in performance of fixed assets value, but did not extend the service life