User Manual


9. 折旧
󰄝󰁉󰁠󰅘󰁏󰅇󰁉󰄝
• 󰅇󰄝
󰅑
SL FP 󰇚SYD 󰁦DB 
•󰅶󰁉󰁠󰅘󰄝
j 󰄝󰁱󰄝
u 直线法（SL）
SL j j 󰄝
n   󰁉
PV   󰂑
FV   󰅕󰄌󰅕
j   󰄝
Y −  󰄝󰅰󰂦
u 固定百分比法（FP）
FP j j 󰄝
RDV j  j 󰁦󰀬󰄝󰅕
I   󰄝
u 年数总和法（SYD）













SYD j  j 󰄝
RDV j  j 󰁦󰀬󰄝󰅕
{Y–1}(PV–FV )
SL
1 =
n 12
u
(PV–FV )
SL
j =
n
12–{Y–1}
({Y–1}≠12)
(PV–FV )
n 12
u
SLn+1 =
100
I%
FP
j = (RDVj–1 + FV ) ×
100
{Y–1}
I%
FP
1 = PV ×
12
×
FP
n+1 = RDVn ({Y–1}≠12)
RDV
1 = PV – FV – FP1
RDVj = RDVj–1 – FPj
RDVn+1 = 0 ({Y–1}≠12)
n (n
+1)
Z =
2
2
(n' 󰄽 +1)(n' 󰄽 + 2n' 
)
Z' =
SYD1 =
{Y–1}
12
n
Z
× (PV
– FV )
n'– j+2
Z'
)(PV
– FV – SYD1)( j≠1)SYDj = (
RDV1 = PV – FV – SYD1
RDVj = RDVj –1 – SYDj
n'– (n +1)+2
Z'
)(PV
– FV – SYD1)({Y–1}≠12)
12–{Y–1}
12
×SYD
n+1 = (
12
{Y–1}
n' = n –