年数总和法计提折旧的公式例题

年数总和法是年数计算固定资产折旧的一种方法，其公式为：

每年折旧费用 = (资产原价 - 残值) × 折旧率

其中，总和资产原价指的法计是购买固定资产时的成本，残值指的提折是固定资产在使用期限结束后的估计价值，折旧率则是公式根据固定资产的使用寿命和残值确定的一个比例。

而年数总和法的例题计算公式则为：

折旧率 = 1 / 总使用年限 × 2

每年折旧费用 = (资产原价 - 残值) × 折旧率

例如，某公司购买了一台机器设备，年数资产原价为10万元，总和残值为2万元，法计使用寿命为8年。提折按照年数总和法，公式该机器设备的例题折旧率为：

折旧率 = 1 / 8 × 2 = 0.125

每年折旧费用 = (10万 - 2万) × 0.125 = 1.0万元

因此，该公司每年可以计提1.0万元的年数机器设备折旧费用，用于分摊机器设备的总和成本，并反映机器设备的法计价值逐渐减少的情况。

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