浅谈年数总和递减折旧法──兼与黄保清同志摘榷孔庆林，韦姗《企业财务通则》和《企业会计准则》都允许在一定范围内采取加速折旧法。年数总和递减法作为加速折旧法的一种具体方法，就是将应计折旧总额乘以剩余可用年数（包括计算的当年）与可使用年数所有数字总和之比，... Talking about the Depreciation Law of the Decreasing of Years in Total ─ ─ Concurrently with Comrade Huang Baoqing Kong Qinglin and Wei Shan Both the General Principles of Corporate Finance and the Accounting Standards for Business Enterprises allow the accelerated depreciation method to be adopted within a certain range. As a concrete method of accelerated depreciation, the method of total depreciation of years is to multiply the total amount of accrued depreciation by the sum of the remaining available years (including the year of calculation) and the sum of all the figures of available years.