T-SQL 计算固定资产折旧（直线法）

使用 CTE， 计算固定资产折旧（直线法）。

 

DECLARE @Assets TABLE (NAME VARCHAR(20), PurchaseCost MONEY, Period INT)
INSERT INTO @Assets
SELECT '计算机', 5000, 24
;WITH SLDepSched (AssetID, [Month], Period -- 固定资产

,SLDepAmt, SLBookValue, SLCumDep       -- 直线法

) AS (

SELECT NAME, 0, Period

,ROUND(PurchaseCost/Period, 2)     -- 直线法折旧额

,PurchaseCost, CAST(0 AS MONEY)

FROM @Assets

UNION ALL

SELECT AssetID, [Month]+1, Period

,CASE [Month]+1 WHEN Period THEN SLBookValue ELSE SLDepAmt END

,CASE [Month]+1 WHEN Period THEN CAST(0 AS MONEY) ELSE SLBookValue - SLDepAmt END

,CASE [Month]+1 WHEN Period THEN SLCumDep + SLBookValue ELSE SLCumDep + SLDepAmt END

FROM SLDepSched

WHERE [Month] < Period)

SELECT AssetID, [Month], SLDepAmt, SLBookValue, SLCumDep

FROM SLDepSched

ORDER BY AssetID, [Month]

计算机 0 208.33 5000.00 0.00

计算机 1 208.33 4791.67 208.33

计算机 2 208.33 4583.34 416.66

计算机 3 208.33 4375.01 624.99

计算机 4 208.33 4166.68 833.32

计算机 5 208.33 3958.35 1041.65

计算机 6 208.33 3750.02 1249.98

计算机 7 208.33 3541.69 1458.31

计算机 8 208.33 3333.36 1666.64

计算机 9 208.33 3125.03 1874.97

计算机 10 208.33 2916.70 2083.30

计算机 11 208.33 2708.37 2291.63

计算机 12 208.33 2500.04 2499.96

计算机 13 208.33 2291.71 2708.29

计算机 14 208.33 2083.38 2916.62

计算机 15 208.33 1875.05 3124.95

计算机 16 208.33 1666.72 3333.28

计算机 17 208.33 1458.39 3541.61

计算机 18 208.33 1250.06 3749.94

计算机 19 208.33 1041.73 3958.27

计算机 20 208.33 833.40 4166.60

计算机 21 208.33 625.07 4374.93

计算机 22 208.33 416.74 4583.26

计算机 23 208.33 208.41 4791.59

计算机 24 208.41 0.00 5000.00