短語: ph.
雙重定率遞減折舊法；雙倍餘額遞減（折舊）法 (DDB)

Method of computing depreciation in which the written-down or book value of a capital asset is reduced by double the depreciation rate of the straight line depreciation method.

詞條貢獻者： Lucy  
 貢獻者按積分從高到低進行排序