双倍余额递减法是计提固定资产折旧方法中的一种加速折旧法。
The double balance decline is a kind of rapid depreciation way on the fixed property.
固定资产折旧采用年限平均法并按其入账价值减去预计净残值后在预计使用寿命内计提。
Fixed assets are depreciated using the straight-line method based on their costs less estimated residual values over their estimated useful lives.
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