SLN
返回一个Double值，指定资产在单个期间的直线折旧额。
语法：SLN( cost, salvage, life )
- cost
- 必需 Double，指定资产的初始成本。
- salvage
- 必需 Double，指定资产在使用寿命结束时的价值。
- life
- 必需 Double，指定资产使用寿命的长度。
折旧期间必须以与life参数相同的单位表示。所有参数必须为正数。
示例
本示例使用SLN函数返回资产在单个期间的直线折旧额，提供的参数包括：资产的初始成本(InitCost)、资产使用寿命结束时的残值(SalvageVal)以及资产的总寿命年数(LifeTime)。
vb
Dim Fmt, InitCost, SalvageVal, MonthLife, LifeTime, PDepr
Const YEARMONTHS = 12 ' Number of months in a year.
Fmt = "###,##0.00" ' Define money format.
InitCost = InputBox("What's the initial cost of the asset?")
SalvageVal = InputBox("What's the asset's value at the end of its useful life?")
MonthLife = InputBox("What's the asset's useful life in months?")
Do While MonthLife < YEARMONTHS ' Ensure period is >= 1 year.
MsgBox "Asset life must be a year or more."
MonthLife = InputBox("What's the asset's useful life in months?")
Loop
LifeTime = MonthLife / YEARMONTHS ' Convert months to years.
If LifeTime <> Int(MonthLife / YEARMONTHS) Then
LifeTime = Int(LifeTime + 1) ' Round up to nearest year.
End If
PDepr = SLN(InitCost, SalvageVal, LifeTime)
MsgBox "The depreciation is " & Format(PDepr, Fmt) & " per year."