一、问题提出所谓双倍余额递减折旧法,就是以直线折旧法(即平均年限法,下同)不考虑设备预计残值和清理费用时,计算出来的折旧率的两倍作为折旧率,乘以逐年递减的设备帐面余额(即设备净值,下同)计算每年折旧额的方法。其计算公式为:年折旧率=2/设备折旧年限×100%年折旧额=设备帐面余额×年折旧率采用双倍余额递减法时必须注意,不能把设备的帐面余额降低到它的预计残值以下。为此,到一定年度以后,就要改为直线折旧法,将设备帐面余额减去预计残 First, the issue put forward the so-called double declining balance depreciation method is to depreciate straight-line method (ie, the average life method, the same below) does not consider the estimated residual value of the equipment and clean-up costs, the calculated depreciation rate twice the rate of depreciation, multiplied by The annual depreciation method is calculated based on the declining balance of equipment (ie, the net value of equipment, the same below). The formula is as follows: Annual depreciation rate = 2 / Equipment depreciation period × 100% Annual depreciation = equipment book balance × annual depreciation rate When using the double declining balance method, we must be careful not to reduce the equipment’s book balance to its Expected residual value below. To this end, after a certain year, it will be changed to straight-line depreciation method, the equipment book balance minus the expected residual