amount to be written off as depreciation

简明释义

按折旧冲减金额

英英释义

例句

1.In the financial report, the amount to be written off as depreciation was significantly higher than last year.

在财务报告中，折旧扣除金额明显高于去年。

2.The company calculated the amount to be written off as depreciation for their fleet of vehicles this year.

公司计算了今年其车队的折旧扣除金额。

3.The accountant noted the amount to be written off as depreciation for office equipment in the ledger.

会计在账本中记录了办公设备的折旧扣除金额。

4.Each asset has a specific amount to be written off as depreciation based on its useful life.

每项资产都有一个基于其使用寿命的特定折旧扣除金额。

5.Investors should pay attention to the amount to be written off as depreciation when assessing a company's financial health.

投资者在评估公司的财务健康时，应注意折旧扣除金额。

作文

In the world of finance and accounting, understanding the concept of depreciation is crucial for both businesses and individuals. Depreciation refers to the reduction in the value of an asset over time, primarily due to wear and tear, age, or obsolescence. This process allows companies to allocate the cost of tangible assets over their useful lives, which is essential for accurate financial reporting. One important aspect of this process is the amount to be written off as depreciation, which represents the portion of an asset's value that a company recognizes as an expense on its financial statements. This not only affects the company's profitability but also impacts tax liabilities, as depreciation can often be deducted as an expense. When a company purchases an asset, such as machinery or equipment, it does not immediately recognize the entire cost as an expense. Instead, it spreads the cost over the asset's useful life through periodic depreciation. For instance, if a company buys a piece of machinery for $10,000 with an estimated useful life of 10 years, it may choose to depreciate the asset using straight-line depreciation. In this case, the amount to be written off as depreciation each year would be $1,000. This method provides a clear and consistent approach to recognizing the asset's cost over time.However, there are various methods of calculating depreciation, including declining balance and units of production methods. Each method has its advantages and disadvantages, depending on the nature of the asset and how it is used. For example, a vehicle that experiences heavy use may depreciate more quickly than a piece of office furniture. Understanding the appropriate method for calculating the amount to be written off as depreciation is vital for accurate financial planning and reporting.From a tax perspective, depreciation plays a significant role in reducing taxable income. Businesses can deduct the amount to be written off as depreciation from their taxable income, leading to lower tax obligations. This can be particularly beneficial for companies that invest heavily in capital assets, as it allows them to recover some of their investment costs over time. Tax regulations often dictate specific rules regarding how depreciation should be calculated and reported, making it essential for businesses to stay informed about current laws and practices.In summary, the concept of depreciation and the amount to be written off as depreciation are fundamental components of financial accounting. They enable businesses to accurately reflect the value of their assets on their balance sheets while also providing tax benefits that can enhance cash flow. By understanding how to calculate and apply depreciation, companies can make informed decisions regarding asset management and financial strategy. As such, mastering this concept is not only beneficial for accountants but is also essential knowledge for business owners and managers who aim to maintain financial health and sustainability in their operations. Ultimately, the amount to be written off as depreciation serves as a reminder of the inevitable decline in value that all physical assets experience over time, and recognizing this reality is key to effective financial management.

在金融和会计的世界中，理解折旧的概念对于企业和个人都是至关重要的。折旧是指资产随时间推移而价值的减少，主要是由于磨损、老化或过时。这一过程使公司能够在其有用寿命内分摊有形资产的成本，这对于准确的财务报告是必不可少的。这个过程中的一个重要方面是作为折旧被注销的金额，它代表公司在其财务报表上确认的资产价值的一部分作为费用。这不仅影响公司的盈利能力，还会影响税务负担，因为折旧通常可以作为费用扣除。当一家公司购买资产，例如机器或设备时，它不会立即将全部成本视为费用。相反，它通过定期折旧将成本分摊到资产的使用寿命中。例如，如果一家公司以10,000美元的价格购买了一台机器，预计使用寿命为10年，它可能选择使用直线法进行折旧。在这种情况下，每年作为折旧被注销的金额将为1,000美元。这种方法提供了一种清晰且一致的方法来识别资产的成本。然而，计算折旧的方法有多种，包括递减余额法和产量法。每种方法都有其优缺点，具体取决于资产的性质及其使用方式。例如，使用频繁的车辆可能比办公家具贬值得更快。了解计算作为折旧被注销的金额的适当方法对于准确的财务规划和报告至关重要。从税务角度来看，折旧在降低应税收入方面发挥着重要作用。企业可以从其应税收入中扣除作为折旧被注销的金额，从而降低税收义务。这对那些在资本资产上投资较重的公司尤其有利，因为这使它们能够随着时间的推移逐步收回一些投资成本。税收法规通常规定有关如何计算和报告折旧的具体规则，因此企业必须及时了解当前的法律和实践。总之，折旧的概念和作为折旧被注销的金额是财务会计的基本组成部分。它们使企业能够在资产负债表上准确反映其资产的价值，同时还提供了可以增强现金流的税收利益。通过了解如何计算和应用折旧，公司可以就资产管理和财务战略做出明智的决策。因此，掌握这一概念不仅对会计师有利，也是希望在运营中保持财务健康和可持续性的企业主和管理者的基本知识。最终，作为折旧被注销的金额提醒我们所有实物资产随着时间推移而不可避免地贬值，认识到这一现实是有效财务管理的关键。