單項(xiàng)選擇題采用平均年限計(jì)提固定資產(chǎn)折舊,其年折舊率的計(jì)算公式()

A.年折舊率=(1-預(yù)計(jì)凈殘值率)/折舊年限*100%;
B.年折舊率=原值/折舊年限*100%;
C.年折舊率=凈值/折舊年限*100%


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