The original price of a fixed asset is 1.2 million yuan, the estimated service life is 5 years, and

The principle of the double declining balance method is to mention more in the early stage and less in the later stage, and the calculation formula is:

Annual depreciation rate = 2 Estimated useful life, annual depreciation expense = net book value of fixed assets at the beginning of the current period * annual depreciation rate.

The sum of years method is also known as the depreciation life product method or the decreasing series method. It is a method of calculating the depreciation amount of fixed assets by multiplying the net amount of the original value minus the residual value by a decreasing fraction from year to year. The numerator of the decreasing fraction represents the number of years that the fixed asset can still be used; The denominator represents the sum of the year-to-year numbers for the number of years of use, assuming that the number of years of use is n, the denominator is 1 2 3 ......n n(n 1) 2, the formula for calculating its depreciation is as follows:

Annual depreciation rate (depreciation life Useful years) Depreciation life (depreciation life 1) 2 100%.

Annual depreciation amount (original value of fixed assets, estimated residual value) Annual depreciation rate.

1. Double declining balance method (note: double means that the depreciation rate is double that of the straight-line method).

The double declining balance method is a method of calculating the depreciation of fixed assets based on the book balance of fixed assets at the beginning of each period and the double straight-line depreciation rate without considering the salvage value of fixed assets. It is calculated as follows:

Double straight line annual depreciation rate 2 100% of the estimated depreciation life

Annual depreciation amount = net book value of fixed assets at the beginning of the year Double the straight-line annual depreciation rate.

Since the double declining balance method does not take into account the net salvage factor of a fixed asset, care must be taken not to reduce the book depreciated value of a fixed asset to its projected net salvage value when applying this method.

Therefore, if it is found that the depreciation amount calculated using the double declining balance method is less than the depreciation amount calculated using the straight-line method at the later stage of the use of the fixed asset, the depreciation should be calculated using the straight-line method instead. For the sake of ease of operation, the balance of the net fixed assets after deducting the estimated net residual value shall be amortized equally within two years before the expiration of the depreciation period of the fixed assets.

2. Sum of years method.

The sum of years method, also known as the total life method, is a method of calculating the depreciation amount of fixed assets in each year based on the net amount of the original value of the fixed assets minus the net residual value, and using a decreasing fraction as the depreciation rate for each year. The characteristic of this method is that the base for depreciation is fixed, and the depreciation rate is determined according to the service life of the fixed assets, and the depreciation rate of each year shows a decreasing trend, so the calculated annual depreciation amount also shows a decreasing trend.

When calculating, the numerator of the depreciation rate represents the number of years that the fixed asset can still be used, and the denominator represents the sum of the year-to-year numbers of the number of years of use. The calculation formula is as follows:

The annual depreciation rate (estimated useful life - useful life) is 100% of the sum of the number of years

Sum of years = estimated depreciation period (estimated depreciation life + 1) 2

Monthly depreciation rate Annual depreciation rate 12

Annual depreciation amount (original value of fixed assets - estimated net residual value) Annual depreciation rate.

Monthly depreciation amount (original value of fixed assets - estimated net residual value) Monthly depreciation rate.

1. Depreciation is calculated by the double declining balance method, which is the double accrual of the average life method, which is 5 years, 1 5 per year according to the average life method, and 2 5 according to the double declining balance method, that is, 40%. The difference with the average life method is that the double declining balance method does not take into account the net residual value factor of fixed assets.

2. Depreciation is calculated by the sum of years method, and the service life is n years, and the sum of years is n(n+1) 2. In this title, 5 years, the sum of the years is 5*(5+1) 2=15, the depreciation rate is 5 15 in the first year, 4 15 in the second year, and so on.

If the average straight-line method is used, the depreciation amount accrued annually within 5 years is the same, which is 39,600 yuan.

For labor materials with small original value and short service life, they are accounted for according to low-value consumables. In China's accounting system, fixed assets usually refer to buildings, buildings, machines, machinery, means of transportation, and other equipment, appliances and tools related to production and operation that have a service life of more than one year.

It is the physical form of fixed capital that is used to change or affect the labor object in the production process of products. Fixed assets can play a long-term role in the production process and maintain the original physical form for a long time, but their value is gradually transferred to the cost of products with the production and operation activities of the enterprise, and constitutes an integral part of the product value.

According to the important principle, an enterprise divides the labor materials into fixed assets and low-value consumables according to their useful life and original value. For the labor materials with large original value and long service life, they are accounted for according to fixed assets.

Double: Annual depreciation rate: 2/5 x 100% = 40% Estimated net residue:

600,000x4%=240,000 First year: 600,000x40%=240,000 Second year: (600,000—240,000)x40%=360,000x40%=144,000

The third year: (360000—144000) x 40% = 216000 x 40% = 86400

The last two years: 216000-86400-24000 divided by 2 = 52800 I haven't been learning for a long time, it should be like this It's a little troublesome to play on the mobile phone The sum of the years hasn't been counted yet.

The estimated net residual value refers to the amount obtained by the enterprise from the disposal of the asset after deducting the estimated disposal costs, assuming that the expected service life of the fixed asset has expired and is in the expected state at the end of the useful life.

Annual depreciation rate of fixed assets = 2 depreciation period * 100%, annual depreciation amount of fixed assets = book balance of fixed assets at the beginning of the year * annual depreciation rate. The original value of fixed assets reflects the investment in fixed assets and the production scale and equipment level of the enterprise.

It is also the basis for accounting for fixed assets and calculating depreciation. It refers to all the expenses actually incurred by enterprises and institutions in the construction and purchase of fixed assets, including construction costs, purchase prices, transportation and miscellaneous expenses, installation costs, etc.

Hello This is a very good question, I need a little time to answer, please be patient.

The original price of a fixed asset of an enterprise is 20,000, the estimated service life is 5 years, the estimated net residual value is 200 yuan, and the depreciation is calculated by the average method of life.

The average life method provides depreciation formula, annual depreciation rate = (1 - estimated net residual value rate) Expected useful life (years) 100%, monthly depreciation rate = annual depreciation rate 12, monthly depreciation amount = original price of fixed assets Monthly depreciation rate. The estimated net residual value rate is 200 divided by 20,000 which is 1 percent, and the annual depreciation rate is 798 yuan.

The amount of depreciation accrued in the second year calculated by the sum of the years method is:

200000-20000)*(5-1) (1+2+3+4+5)=48000 yuan.

Accounting Entries: Debit: Administrative Expenses or Other Accounts 48000 Credit: Accumulated Depreciation 48000

For example, if the average straight-line method is used, the annual depreciation amount for 5 years is equal, which is 39,600 yuan.

If the sum of years method is used, the annual depreciation rate = the number of usable years The sum of the number of years, the annual depreciation amount = (original value - net residual value) * annual depreciation rate. According to this method, the depreciation amount for the third year is also 39,600

2.If the original price of a fixed asset of an enterprise is 10,000 yuan, the expected service life is 5 years, and the estimated net residual value is 200 yuan, the depreciation is calculated according to the double declining balance method, what is the annual depreciation amount? (Please write out the calculation process).

Answer] :d 2021 2020 edition textbook p101 2019 edition hall digging textbook p99

The indicative accrued depreciation amount is the amount after deducting the estimated net residual value of the fixed burn approved assets from the original price. Section collapse 1000 (1-5%) = 9.5 million yuan.