美国CPA考点：资产折旧种类

成功没有快车道，幸福没有高速路，美国CPA考试一份耕耘一份收获，所有的成功都来自不倦的努力和奔跑，所有幸福都来自平凡的奋斗和坚持！小编为大家准备了美国CPA考点：资产折旧种类，你掌握了吗？

Types of depreciation methods:

资产折旧种类和需要注意的几点：

Straight-line depreciation

Sum-of-the-years’ digits

Declining balance

Units of production

Instructor’s tips:

Straight-line is the simplest, and most commonly used, form of depreciation calculation and refers to reduction of the value as per a constant rate.

The reducing balance method allows you to consider a certain depreciation percentage to depreciate the alignment machine rate annually.

Units of production refers to an association between the asset’s ability to do work during its useful life and the decline in the worth of the asset

Application of Effective interest method

相关推荐：

美国CPA：REG—Employee Stock Option

美国CPA商业环境学习攻略：耐心，逐个击破

拿下AICPA，就相当于你拿下了这些证书，赚大了！

有意向报考的AICPA的考生赶快点击进行免费预评估>> 了解AICPA报考条件吧！

免费试听>>   免费领取U.S.CPA学习资料>>