固定资产折旧方法比较

固定资产折旧方法很多，常见的有直线折旧法、工作量法、双倍余额递减法和年数总和法。直线折旧法的优点是简单明了、易于掌握，缺点是没有考虑固定资产的利用程度和使用强度；年数总和法是以递减分数作为折旧率，分别乘以固定资产净值的折旧方法。相比而言，它是一种比较合理、系统的方法

Analysis about the methods of depreciation for assets

Four methods of depreciation are widely used:Straight line,Units of output,Double declining balance and Sum of the yeas digits.The advantage of Straight line method is simple and clear,liable to be master,but its defect is don't consider use intensity and level of assets;Under the Sum of the years digits method,the accountant applies a depreciable fraction to the net value of an asset to obtain the depreciation charge for that year.By comparison,it is a reasonable and sysytematic method.