使用ABC公司提供的以下详细信息，使用双倍余额递减法准备折旧表。
Cost of the equipment = Rs. 10,00,000 Salvage value = Rs. 75,000 Useful life = 8 years
解
解决方案如下-
步骤1-使用直线法计算折旧率。
使用直线法的折旧率=1/使用寿命=>1/8=>12.5％
步骤2-将步骤1中的折旧率乘以2得到加速折旧率加速折旧率=2*12.5％=>25％
步骤3-使用双重拒绝方法准备折旧表
第1年末的账面值=第2年年初的设备成本
同样，其余年份
So cost of equipment at year 2 = (1000000 – 250000) = 750000 Cost of equipment at year 3 = (750000 – 187500) = 562500 Cost of equipment at year 4 = (562500 – 140625) = 421875 Cost of equipment at year 5 = (421875 – 105468.75) = 316406.25 Cost of equipment at year 6 = (316406.25 – 79101.5625) = 237304.6875 Cost of equipment at year 7 = (237304.6875 – 59326.171875) = 177978.51563
累计折旧=250000+187500+140625+79101.5625+59326.171875+44494.6289075
=Rs.761047.363283/-