谈加速折旧法的群体模型及其在会计实务中的应用谈裕长随着《企业财务通则》、《企业会计准则》和新财会制度的贯彻，我国固定资产的加速折旧法也从理论研究转入正式实施。在漫长的理论研究过程中讨论此起彼落，然后，对其在会计实务中应用的探讨却凤毛麟角。本文试抛砖引... Discussion on the Group Model of Accelerated Depreciation and Its Application in Accounting Practice Tan Yuchang With the implementation of Corporate Finance General Principles, Accounting Standards for Business Enterprises and the new accounting system, the accelerated depreciation method for fixed assets in China has also been transferred from theoretical research. Into the formal implementation. During the long process of theoretical research, we discussed the rise and fall of this issue. Then, the discussion of its application in accounting practice is rare. This article tries to throw bricks lead...