accelerated depreciation

基本解释

The declining balance depreciation is one of accelerated depreciation methods on fixed assets in enterprise accounting systems without mathematical formula.
雙倍餘額遞減法是《工業企業財務制度》中固定資産加速折舊的方法之一。
The estimated useful life is 5 years; therefore, the straight-line depreciation rate is 2%. Doubling this straight-line rate indicates an accelerated depreciation rate of 4%.
預計使用年限是5年，因此直線折舊率是2％。將此直線折舊率繙一番得出加速折舊率爲4％。
The state must support export product upgrading, but not the use of currency exchange rate policy and fiscal policy should be used as export tax rebates, such as accelerated depreciation.
國家必須支持出口産品陞級，但是不能使用貨幣滙率政策，而應使用財政政策如出口退稅，加速折舊等。

Businesses that buy wind turbogenerators get a tax break by way of accelerated depreciation.
FORBES: Magazine Article
But there's a big exception that can make accelerated depreciation more valuable, not less.
FORBES: Depreciate It
Note that if the accelerated depreciation rules are temporary, then the long-term impact may be muted.
FORBES: Depreciation Rules, Investment Swings And Rescheduled Economic Growth

加速折舊
Tax expenditure policy, including tax credit, accelerated depreciation has been broadly applied on tax practice, while our country put much more emphasis on preferential tax rate, rarely take other tax expenditure methods.
西方國家廣泛採取包括投資稅收觝免、加速折舊等手段在內的稅式支出政策，我國則更多地侷限於稅率優惠。
速折舊法
快速折舊
加快折舊