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【单选题】
下列选项中，属于利用年数总和法计算年折旧额的公式是( )。A.
年折旧额=固定资产原值-预计净残值×年折旧率
B.
年折旧额=(固定资产原值-预计净残值)×年折旧率
C.
年折旧额=固定资产原值×年折旧率-预计净残值
D.
年折旧额=年初固定资产净值×年折旧率
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