<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tf/onlinemanual/000303" xml:lang="zh-cn">
	<Header>
		<Title xmlns:HTML="http://www.w3.org/TR/REC-html40">使用年金折旧</Title>
		<Keyword ContextSensitive="No"><Level1>按年金折旧</Level1>
		</Keyword>
	</Header>
	<GeneralSection><Paragraph class="Default">一种基于利率并符合欧洲要求的折旧方法。在资产寿命年限内，折旧额将逐渐增加。在计算帐册中计算该金额。如果计算帐册中没有折旧额，则不考虑折旧。年金折旧的计算方法如下：</Paragraph>
		<Paragraph class="Default">年金 = 基数 * i * {( 1 + i ) 的 n 次幂} / ({( 1 + i ) 的 n 次幂} - 1 )</Paragraph>
		<Paragraph class="Default">年金折旧 = 年金 - i * 年度基数</Paragraph>
		<Paragraph class="Default">其中：</Paragraph>
		<Paragraph class="Default">基数 = 第一年的帐面值</Paragraph>
		<Paragraph class="Default">年度基数 = 实际年度开始时的帐面值</Paragraph>
		<Paragraph class="Default">i = 利率/100</Paragraph>
		<Paragraph class="Default">n = 年金折旧的年数</Paragraph>
		<ExampleSection><SectionTitle>
                              示例
                           </SectionTitle>
			<Paragraph class="Default">基数 = 200,000</Paragraph>
			<Paragraph class="Default">i = 8 % / 100 = 0.08</Paragraph>
			<Paragraph class="Default">n = 5 年</Paragraph>
			<Paragraph class="Default">年金 = 200,000 * 0.08 * 1.08 5 / ( 1.08 5 - 1) = 50,091.29</Paragraph>
			<TABLE border="1" borderstyle="default" space-and-orientation="indented-estimated"><THEAD><TR><TD rowspan="1" colspan="1">年度</TD>
						<TD rowspan="1" colspan="1">年金计算</TD>
						<TD align="right" rowspan="1" colspan="1">年金折旧</TD>
					</TR>
				</THEAD>
				<TBODY><TR><TD rowspan="1" colspan="1">1</TD>
						<TD rowspan="1" colspan="1">50,091.29 - 0,08 * 200,000.00</TD>
						<TD align="right" rowspan="1" colspan="1">34,091.29</TD>
					</TR>
					<TR><TD rowspan="1" colspan="1">2</TD>
						<TD rowspan="1" colspan="1">50,091.29 - 0.08 * 165,908.71</TD>
						<TD align="right" rowspan="1" colspan="1">36,818.59</TD>
					</TR>
					<TR><TD rowspan="1" colspan="1">3</TD>
						<TD rowspan="1" colspan="1">50,091.29 - 0.08 * 129,090.12</TD>
						<TD align="right" rowspan="1" colspan="1">39,764.08</TD>
					</TR>
					<TR><TD rowspan="1" colspan="1">4</TD>
						<TD rowspan="1" colspan="1">50,091.29 - 0.08 * 89,326.04</TD>
						<TD align="right" rowspan="1" colspan="1">42,945.21</TD>
					</TR>
					<TR><TD rowspan="1" colspan="1">5</TD>
						<TD rowspan="1" colspan="1">50,091.29 - 0.08 * 46,380.83</TD>
						<TD align="right" rowspan="1" colspan="1">46,380.82</TD>
					</TR>
					<TR><TD rowspan="1" colspan="1">总计</TD>
						<TD rowspan="1" colspan="1"></TD>
						<TD align="right" rowspan="1" colspan="1">199,999.99</TD>
					</TR>
				</TBODY>
			</TABLE>
		</ExampleSection>
	</GeneralSection>
</ManualTopic>
