EXCEL is now the most commonly used spreadsheet processing software, and its powerful data processing capabilities have a high value for all industries. Today, colleges and universities also began teaching EXCEL, and more and more people who are familiar with EXCEL operations join companies' accounting system. EXCEL depreciation method plays an important role in enterprise asset accounting, particularly in business fixed assets depreciation. EXCEL depreciation model can promote the efficiency of enterprise accounting, so this paper conducts a brief analysis to the status quo of college accounting EXCEL teaching, and the building and the applications of EXCEL depreciation model and other related issues. By study, this paper finds the EXCEL depreciation model can indeed play an helpful role in corporate assets accounting, but also finds that the depth and breadth of EXCEL teaching is now lacking in the university accounting teaching, and a large number of enterprises in the future market development also requires a fair amount of modernized, high-quality accounting staff in accounting work, and there are many problems that need improvement in teaching.