直线折旧法
直线折旧法
资产原值 cost $50,000
资产残值 salvage $5,000
使用年限 life 5
年度 原值 残值 年折旧额 累计折旧 净值 验证折旧
1 $50, $5, $9, $9, $41, $9,
2 $50, $5, $9, $18, $32, $9,
3 $50, $5, $9, $27, $23, $9,
4 $50, $5, $9, $36, $14, $9,
5 $50, $5, $9, $45, $5, $9,
折旧合计 $45, $45,
残值差异 $
