《企业财务通则》和《企业会计准则》允许一部分企业采用加速折旧法。工业、商品流通企业等行业财务制度相应规定了两种加速折旧法:一是双倍余额递减法;二是年数总和法。本文就“双倍余额递减法”谈一点个人见解。双倍余额递减法分两个阶段计算,首先计算前期的折旧率和折旧额,然后计算后期的折旧额。在计算前 The “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises” allow some companies to adopt the accelerated depreciation method. Industry, commodity circulation companies and other industry financial systems have stipulated two kinds of accelerated depreciation methods: one is the double-declining balance method; the second is the sum of years method. This article talks about a bit of personal opinion about the “double-declining balance method”. The double-declining balance method is calculated in two phases. First, the previous depreciation rate and depreciation amount are calculated, and the subsequent depreciation amount is calculated. Before calculation