我们知道，双倍余额递减法是固定资产加速折旧法之一。作为加速折旧法它应满足两个条件：1）各年折；日额之和等于固定资产原值与固定资产净残值之差；2）折旧额逐年减少。由于双倍余额递减法使用的折旧率为2／N（N为固定资产预计可使用年数），第K年的折旧额等于第K年初固定资 We know that the double declining balance method is one of the accelerated depreciation methods for fixed assets. As an accelerated depreciation method, it should meet two conditions: 1) each year discount; the sum of the daily amount is equal to the difference between the original value of the fixed assets and the net residual value of fixed assets; 2) the depreciation amount decreases year by year. Since the depreciation rate used by the double declining balance method is 2 / N (N is the expected useful life of fixed assets), the depreciation amount in year K is equal to the fixed capital fixed at the beginning of year K