The article simply introduces the related notions of depreciation in detail and comparative analysis the methods, point out their merit and demerit.

• 文章简单介绍了折旧的相关概念及其影响因素，对常用的几种折旧方法进行了详细的介绍，并对各方法进行了比较分析，指出了其各自的优缺点。