采用双倍余额递减折旧法进行固定资产折旧核算的企业,无论是采用分类折旧率,还是个别折旧率,如果固定资产的使用年限较长或逐年积累的折旧资料不全,那么在处理与折旧有关的经济业务时,不但工作量大,而且极易造成计算上的差错。笔者推导出了一种计算年折旧额和累计折旧额的数学公式,可以较好地解决上述问题。现介绍如下。一、推导数学公式的理论依据双倍余额递减折旧法是一种以固定不变的双倍直线折旧率计算固定资产折旧额 Enterprises that adopt the method of double declining balance depreciation to carry out depreciation of fixed assets should adopt the classification of depreciation rates or individual depreciation rates. If the fixed assets have a long service life or accumulate depreciation data year after year, Economic business, not only the workload, and can easily lead to computational errors. I derive a mathematical formula for calculating the annual depreciation amount and the accumulated depreciation amount, which can better solve the above problems. Now introduced as follows. First, the theoretical basis for the derivation of mathematical formulas Double declining balances depreciation method is a fixed double tax straight-line depreciation rate calculated depreciation of fixed assets