固定資產年折舊額=固定資產原值*(1-殘值)/折舊年限月折舊額=年折舊額/12你那個題年折舊額=原值1794871.8*(1-殘值5%)/折舊年限10=170512.82月折舊額=年折舊額170512.82/12=14209.4