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【单选题】
下列关于固定资产折旧的计算公式,正确的是( )。A.
在年限平均法下，年折旧率＝1÷预计使用寿命（年）×100％
B.
在工作量法下，单位工作量折旧额＝固定资产原价×（1÷预计总工作量）
C.
在双倍余额递减法下，年折旧率＝2÷预计使用寿命（年）×100％
D.
在年数总和法下，年折旧率＝预计使用寿命÷[预计使用寿命×（预计使用寿命＋1）÷2]×100％
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