cost less depreciation

简明释义

成本减折旧

英英释义

例句

1.The accountant calculated the asset's value to be its original purchase price cost less depreciation.

会计计算资产的价值为其原始购买价格减去折旧。

2.Investors typically assess machinery worth by calculating cost less depreciation.

投资者通常通过计算减去折旧的成本来评估机器的价值。

3.The real estate broker explained that the property's market value is often cost less depreciation.

房地产经纪人解释说，物业的市场价值通常是减去折旧的成本。

4.When evaluating the company's equipment, we determined its worth by using the method of cost less depreciation.

在评估公司的设备时，我们通过使用减去折旧的成本方法来确定其价值。

5.For tax purposes, we need to report the vehicle's value as cost less depreciation.

出于税务目的，我们需要将车辆的价值报告为减去折旧的成本。

作文

Understanding the concept of depreciation is essential for anyone involved in financial management, accounting, or business operations. Depreciation refers to the reduction in the value of an asset over time, often due to wear and tear or obsolescence. In this context, the phrase cost less depreciation can be understood as the net value of an asset after accounting for its depreciation. This concept is crucial when evaluating the true worth of assets on a balance sheet or when making informed investment decisions.When a company purchases an asset, such as machinery or equipment, it records the initial purchase price as the asset's cost. However, as time goes on, the asset begins to lose value. This loss of value is accounted for through depreciation, which is systematically allocated over the asset's useful life. The phrase cost less depreciation signifies that the value of the asset is not simply its original cost; rather, it is the cost minus the accumulated depreciation.For instance, consider a manufacturing company that buys a piece of machinery for $100,000. If the machinery has a useful life of ten years and is expected to depreciate evenly, the company would record $10,000 in depreciation each year. After three years, the accumulated depreciation would amount to $30,000, making the asset's value, or its cost less depreciation, $70,000. This value is vital for financial reporting and decision-making processes, as it reflects a more accurate picture of the company’s assets.In addition to its importance in accounting, understanding cost less depreciation is critical for investors. When assessing the financial health of a company, investors look at various metrics, including the book value of assets. The book value is essentially the asset’s original cost minus any accumulated depreciation. Therefore, investors must consider this figure to gauge whether a company's stock is undervalued or overvalued based on its tangible assets.Moreover, the concept of cost less depreciation plays a significant role in taxation. Businesses can deduct depreciation expenses from their taxable income, which reduces their overall tax liability. This means that understanding how to calculate depreciation and its impact on asset value is crucial for effective tax planning. Companies need to accurately report their assets' values to comply with tax regulations while maximizing their deductions.In conclusion, the phrase cost less depreciation encapsulates a fundamental principle in finance and accounting. It represents the true value of an asset after considering its depreciation over time. Understanding this concept is vital for accurate financial reporting, informed investment decisions, and effective tax management. As businesses continue to invest in assets, recognizing the implications of depreciation will remain a key factor in maintaining financial health and ensuring long-term success.

理解折旧的概念对于任何涉及财务管理、会计或商业运营的人来说都是至关重要的。折旧是指资产随时间推移而减少的价值，通常是由于磨损或过时。在这种情况下，短语cost less depreciation可以理解为在考虑折旧后资产的净值。这个概念在评估资产在资产负债表上的真实价值或做出明智的投资决策时至关重要。当一家公司购买资产，例如机器或设备时，它将初始购买价格记录为资产的成本。然而，随着时间的推移，资产开始贬值。这种价值的损失通过折旧进行核算，系统地分配到资产的使用寿命中。短语cost less depreciation意味着资产的价值不仅仅是其原始成本；而是成本减去累计折旧。例如，考虑一家制造公司购买了一台价值100,000美元的机器。如果这台机器的使用寿命为十年，并且预计均匀折旧，公司每年将记录10,000美元的折旧。在三年后，累计折旧将达到30,000美元，使得资产的价值，即cost less depreciation，为70,000美元。这个价值对于财务报告和决策过程至关重要，因为它反映了公司资产的更准确的图景。除了在会计中的重要性之外，理解cost less depreciation对投资者也至关重要。在评估公司的财务健康状况时，投资者会查看各种指标，包括资产的账面价值。账面价值本质上是资产的原始成本减去任何累计折旧。因此，投资者必须考虑这一数字，以评估公司的股票是否被低估或高估，基于其有形资产。此外，cost less depreciation的概念在税收中也发挥着重要作用。企业可以从应税收入中扣除折旧费用，从而减少其总体税负。这意味着，了解如何计算折旧及其对资产价值的影响对于有效的税务规划至关重要。公司需要准确报告其资产的价值，以遵守税收法规，同时最大化其扣除额。总之，短语cost less depreciation概括了财务和会计中的一个基本原则。它代表了在考虑时间上的折旧后资产的真实价值。理解这个概念对于准确的财务报告、明智的投资决策和有效的税务管理至关重要。随着企业继续投资于资产，认识到折旧的影响将始终是维持财务健康和确保长期成功的关键因素。