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《Journal of Anhui Agricultural University(Soc.Sci)》 2006-03
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A Discussion about the Accelerated Depreciation Method of Fixed Asset

LIU Xiang-rong (Department of Economy Management, Anhui Vocational College of Electronics & Information Technology Bengbu ,233030, Anhui)  
This paper discusses several issues such as the calculation of depreciation amount per month, the shift from double balance descending method to beeline method, the calculation of depreciation amount after the devaluation of fixed asset and the accountancy transaction after the devaluation reserve etc.
【CateGory Index】: F275
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