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同學(xué)你好，以下面的計(jì)算為準(zhǔn)。 1.采用年限平均法計(jì)算該項(xiàng)固定資產(chǎn)的年折舊率=1/5=20% 年折舊額=(80000-2500-500)*20% ＝ 15400，年折舊額即為15400元， 月折舊率=20%/12=1.67% 月折舊額可以通過將每年的年折舊總額除以12，即為15400/12＝1283.33元 2.采用年數(shù)總和法，年折舊率=尚可使用年數(shù)/年數(shù)總和*100% 第一年折舊率=5/15*100%=33.33% 年折舊額=(80000-2500-500)*33.33%=25666.67元? ?月折舊率=33.33%/12=2.78? 月折舊額=2138.89 第二年折舊率=4/15*100%=26.67% 年折舊額=(80000-2500-500)*26.67%=20533.33元? ?月折舊率=26.67%/12=2.22%? 月折舊額=1711.11 第三年折舊率=3/15*100%=20%?年折舊額=(80000-2500-500)*20%=15400元????月折舊率=20%/12=1.67%? 月折舊額=1283.33 第四年折舊率=2/15*100%=13.33%??年折舊額=(80000-2500-500)*13.33%=10266.67元????月折舊率=13.33%/12=1.11%? 月折舊額=855.56 第五年折舊率=1/15*100%=6.67%??年折舊額=(80000-2500-500)*6.67%=5133.33? ???月折舊率=6.67%/12=0.56%? 月折舊額=427.78