双倍余额递减法计提折旧应注意的几个问题康永智１９９３年７月１日起实施的新财会制度，允许在国民经济中具有重要地位、技术进步快的电子生产企业、汽车制造企业等对其使用的机器设备，采用双倍余额递减法计提折旧，这对于促进企业技术进步，加速设备更新起到了积极的作... Double Balance Declining Depreciation should pay attention to several issues to be noted Kang Yongzhi July 1, 1993 implementation of the new accounting system, allowing an important position in the national economy, rapid technological progress in electronic manufacturing enterprises, automobile manufacturers, etc. For its use of machinery and equipment, using the double declining balance depreciation method, which is to promote technological progress in enterprises to accelerate equipment updates played a positive role ...