allowance for obsolescence

简明释义

陈旧备抵

英英释义

例句

1.In our annual budget, we have to factor in an allowance for obsolescence to prepare for future product updates.

在我们的年度预算中，我们必须考虑一个过时准备金以为未来的产品更新做准备。

2.The company sets an allowance for obsolescence to ensure they account for outdated technology in their financial statements.

公司设置了一个过时准备金，以确保他们在财务报表中考虑到过时的技术。

3.The accounting department reported a significant allowance for obsolescence due to rapid changes in consumer electronics.

会计部门报告由于消费电子产品的快速变化，设置了一个显著的过时准备金。

4.During the inventory assessment, the manager included an allowance for obsolescence to reflect potential losses.

在库存评估过程中，经理包括了一个过时准备金以反映潜在损失。

5.Investors should pay attention to the allowance for obsolescence when evaluating a company's asset management.

投资者在评估公司的资产管理时应关注过时准备金。

作文

In today's rapidly changing technological landscape, businesses must constantly adapt to new innovations and market demands. One crucial aspect of financial management that companies need to consider is the allowance for obsolescence (过时准备金). This term refers to the accounting practice of recognizing the potential loss in value of inventory or fixed assets due to changes in technology, consumer preferences, or market conditions. By setting aside a specific amount as an allowance for obsolescence, companies can better manage their resources and ensure they remain financially stable amidst uncertainty.The concept of allowance for obsolescence is particularly important in industries such as electronics, fashion, and automotive manufacturing, where products can quickly become outdated. For example, a smartphone manufacturer may find that their latest model loses value rapidly as newer models are released. If the company does not account for this depreciation through an allowance for obsolescence, it could face significant financial losses when attempting to sell older inventory.Moreover, the allowance for obsolescence also plays a critical role in financial reporting. Investors and stakeholders want to see accurate representations of a company's financial health. By including an allowance for obsolescence on their balance sheets, companies can provide a clearer picture of their asset values and potential risks. This transparency can enhance investor confidence and support better decision-making.To effectively implement an allowance for obsolescence, businesses should regularly review their inventory and assess the potential risks associated with obsolescence. This involves analyzing market trends, customer behavior, and technological advancements. For instance, a retailer may notice that certain products are not selling as well as expected, indicating that these items might become obsolete soon. By proactively adjusting their allowance for obsolescence, the retailer can mitigate potential losses and optimize their inventory management.Furthermore, the allowance for obsolescence encourages companies to innovate and stay ahead of the competition. When businesses recognize the importance of accounting for obsolescence, they are more likely to invest in research and development to create new products. This proactive approach not only helps them maintain relevance in the market but also fosters a culture of continuous improvement and adaptability.In conclusion, the allowance for obsolescence is a vital component of effective financial management in today's fast-paced business environment. By acknowledging the risks associated with outdated inventory and assets, companies can make informed decisions, maintain transparency, and drive innovation. Ultimately, understanding and implementing an allowance for obsolescence will help businesses navigate the complexities of the modern market and secure their long-term success.

在当今快速变化的技术环境中，企业必须不断适应新的创新和市场需求。公司需要考虑的一个关键财务管理方面是过时准备金（allowance for obsolescence）。这个术语指的是会计实践，通过承认由于技术、消费者偏好或市场条件变化而导致的库存或固定资产的潜在价值损失。通过将特定金额作为过时准备金，公司可以更好地管理其资源，并确保在不确定性中保持财务稳定。过时准备金的概念在电子产品、时尚和汽车制造等行业尤其重要，这些行业的产品可能迅速过时。例如，一家智能手机制造商可能发现其最新型号在新型号发布后迅速贬值。如果公司没有通过过时准备金来考虑这种贬值，它在尝试出售旧库存时可能会面临重大财务损失。此外，过时准备金在财务报告中也发挥着关键作用。投资者和利益相关者希望看到公司财务健康状况的准确表现。通过在资产负债表上包含过时准备金，公司可以提供更清晰的资产价值和潜在风险的图景。这种透明度可以增强投资者信心，支持更好的决策。为了有效实施过时准备金，企业应该定期审核其库存，并评估与过时相关的潜在风险。这涉及分析市场趋势、客户行为和技术进步。例如，零售商可能注意到某些产品的销售情况不如预期，这表明这些商品可能很快会过时。通过主动调整其过时准备金，零售商可以减轻潜在损失并优化其库存管理。此外，过时准备金还鼓励企业创新并保持竞争优势。当企业认识到考虑过时的重要性时，它们更可能投资于研发以创造新产品。这种主动的方法不仅有助于它们在市场上保持相关性，还促进了持续改进和适应能力的文化。总之，过时准备金是当今快节奏商业环境中有效财务管理的重要组成部分。通过承认与过时库存和资产相关的风险，公司可以做出明智的决策、保持透明度并推动创新。最终，理解和实施过时准备金将帮助企业应对现代市场的复杂性并确保其长期成功。