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.
双倍余额递减法是《工业企业财务制度》中固定资产加速折旧的方法之一。
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%.
预计使用年限是5年，因此直线折旧率是2％。将此直线折旧率翻一番得出加速折旧率为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.
国家必须支持出口产品升级，但是不能使用货币汇率政策，而应使用财政政策如出口退税，加速折旧等。

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

加速折旧
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.
西方国家广泛采取包括投资税收抵免、加速折旧等手段在内的税式支出政策，我国则更多地局限于税率优惠。
速折旧法
快速折旧
加快折旧