By far the most widely used accelerated depreciation method is called double-declining-balance method. 至今最为广泛使用的加速折旧法叫双倍余额递减法。
Accelerated depreciation shall generally be calculated using only the double reducing balance method or sum-of-digits method. 企业加速计算折旧，一般应只限于采用双倍余额递减法或年数总和法。
