<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tf/onlinemanual/000193" xml:lang="zh-cn">
	<Header>
		<Title xmlns:HTML="http://www.w3.org/TR/REC-html40">计算年金折旧</Title>
		<Keyword ContextSensitive="No"><Level1>年金折旧</Level1>
			<Level2>计算</Level2>
		</Keyword>
		<Keyword ContextSensitive="No"><Level1>计算</Level1>
			<Level2>年金折旧</Level2>
		</Keyword>
	</Header>
	<GeneralSection><Paragraph class="Default">年金折旧是一种符合欧洲要求的常用方法。它与贷款概念相似，所记录的折旧额以利率为依据。折旧额随资产寿命而增加。利息额只在计算型帐册中计算，其它情况下可忽略。</Paragraph>
		<Paragraph class="Default">年金折旧方法的计算公式如下：</Paragraph>
		<Paragraph class="Default"><HTML:IMG height="32" width="354" SRC="../images/tr_graph_om000193.gif" alt="[...]" xmlns:HTML="http://www.w3.org/TR/REC-html40"/></Paragraph>
		<Formula space-and-orientation="indented-estimated"><Paragraph class="Default">年金折旧 = 年金 - (i * 开始年份的帐面值)</Paragraph>
		</Formula>
		<Paragraph class="Default">其中：</Paragraph>
		<Paragraph class="Default">i = 利率/100</Paragraph>
		<Paragraph class="Default">n = 年金折旧年数</Paragraph>
	</GeneralSection>
</ManualTopic>
