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1·On the basis of referring a great deal of data, this article illuminate the deficiency of beeline depreciation break-point experience formula on double-declining balance method.

文章在参阅大量文献资料的基础上，就双倍余额递减折旧法直线折旧转换点的经验公式存在的不足进行了说明；

2·As a result , this declining-balance method of depreciation often is called double-declining-balance (or 2%-declining balance).

这种余额递减折旧法也因而称为双倍余额递减法（或2％余额递减法）。