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 @AssetsSELECT '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 @AssetsUNION ALLSELECT 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 ENDFROM SLDepSchedWHERE [Month] < Period)SELECT AssetID, [Month], SLDepAmt, SLBookValue, SLCumDep FROM SLDepSchedORDER BY AssetID, [Month]
计算机0208.335000.000.00
计算机1208.334791.67208.33
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计算机24208.410.005000.00