各种折旧方法静态与动态特性探讨

主要讨论目前国内外广泛应用的４种折旧方法，即直线折旧法（ＳＬ法），年数总和折旧法（ＳＯＹＤ法）、双倍余额递减折旧法（ＤＤＢ法），定率递减折旧法（ＦＲＤ法），在分析这４种方法一般特性的基础上，探讨了它们在分析期内静态折旧费总额和动态折旧费总额。这为进一步研究各种折旧方法的优缺点提供了分析论证的基础，同时也为各种折旧方法动、静态特性一致性的证明提供了理论依据。

Research on Static and Dynamic Characteristics of Various Depreciation Methods

Four depreciation methods,which are widely used at home and abroad,are discussed in detail.They are straightline depreciation (SL),sum-of-years digits depreciation,(SOYD),fixed rate depreciation (FRD) and double declining balance depreciation (DDB).Based on the analysis of common characteristics of the four methods,the sum of depreciation charges during analysis period,both static and dynamic,is derived.This study helps to establish a new approach to judge advantages and disadvantages of various depreciation methods.The above-mentioned results make it convenient to prove the uniformity of four depreciation methods between static and dynamic analyses.