平均年限法折舊率和折舊額計(jì)算方法:年折舊率=/折舊年限×100%的固定資產(chǎn)；月折舊率=年折舊率12；工作量法固定資產(chǎn)折舊額計(jì)算方法:按里程計(jì)算折舊:單位里程折舊額=原值/總里程；按工時(shí)計(jì)算折舊:每工時(shí)折舊額=原值/總工時(shí)；根據(jù)機(jī)器班次計(jì)算折舊:每臺(tái)機(jī)器班次折舊額=原值/總里程；雙倍余額遞減法固定資產(chǎn)折舊率和折舊額計(jì)算方法:年折舊率=2/折舊年限×100%；月折舊率=年折舊率12；月折舊=固定資產(chǎn)賬面凈值×月折舊率；采用雙倍余額遞減法的固定資產(chǎn)，應(yīng)當(dāng)在固定資產(chǎn)折舊年限屆滿前兩年內(nèi)平均攤銷,年折舊額計(jì)算:年折...