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美國(guó)CPA考點(diǎn)：資產(chǎn)折舊種類
成功沒(méi)有快車道，幸福沒(méi)有高速路，美國(guó)CPA考試一份耕耘一份收獲，所有的成功都來(lái)自不倦的努力和奔跑，所有幸福都來(lái)自平凡的奮斗和堅(jiān)持！小編為大家準(zhǔn)備了美國(guó)CPA考點(diǎn)：資產(chǎn)折舊種類，你掌握了嗎？
Types of depreciation methods:
資產(chǎn)折舊種類和需要注意的幾點(diǎn)：
Straight-line depreciation
Sum-of-the-years’ digits
Declining balance
Units of production
Instructor’s tips:
Straight-line is the simplest, and most commonly used, form of depreciation calculation and refers to reduction of the value as per a constant rate.
The reducing balance method allows you to consider a certain depreciation percentage to depreciate the alignment machine rate annually.
Units of production refers to an association between the asset’s ability to do work during its useful life and the decline in the worth of the asset
Application of Effective interest method
相關(guān)推薦：
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