gain on dispositions of depreciable property

简明释义

处理折旧财产的收益

英英释义

例句

1.When assessing the company's financial health, analysts look closely at the gain on dispositions of depreciable property as an indicator of asset management efficiency.

在评估公司的财务健康时，分析师密切关注可折旧资产处置的收益，作为资产管理效率的指标。

2.The accountant advised the client to report the gain on dispositions of depreciable property in the current tax year.

会计建议客户在当前税年报告可折旧资产处置的收益。

3.After the sale of their delivery trucks, the business calculated the gain on dispositions of depreciable property for their financial statements.

在出售送货卡车后，企业为财务报表计算了可折旧资产处置的收益。

4.Investors should be aware of the tax implications when realizing a gain on dispositions of depreciable property.

投资者应注意在实现可折旧资产处置的收益时的税务影响。

5.The company reported a significant gain on dispositions of depreciable property after selling its old machinery.

该公司在出售旧机械后报告了可折旧资产处置的收益。

作文

In the world of finance and accounting, understanding various terms and concepts is crucial for making informed decisions. One such term is gain on dispositions of depreciable property, which refers to the profit realized from the sale or disposal of assets that have depreciated over time. These assets can include machinery, vehicles, equipment, and buildings. When a business sells these assets, it must determine whether it has made a gain or a loss based on the asset's book value and the selling price. To better understand this concept, let’s break it down. Depreciable property is an asset that loses value over time due to wear and tear, obsolescence, or age. Businesses often invest in such property to enhance productivity and efficiency. However, as these assets are used, their value decreases, which is accounted for through depreciation.When a company decides to sell a depreciable asset, it will compare the selling price with the asset's adjusted basis (original cost minus accumulated depreciation). If the selling price exceeds the adjusted basis, the company realizes a gain on dispositions of depreciable property. Conversely, if the selling price is less than the adjusted basis, the company incurs a loss. For example, consider a company that purchased a piece of machinery for $100,000 and has depreciated it by $60,000 over several years. The adjusted basis of the machinery is now $40,000. If the company sells the machinery for $50,000, it has made a gain of $10,000 ($50,000 selling price - $40,000 adjusted basis). This gain is significant for the company as it reflects a successful investment strategy and can positively impact its financial statements.The implications of recognizing a gain on dispositions of depreciable property extend beyond immediate profit. Such gains can affect tax liabilities, as they may be subject to capital gains tax. Businesses need to be aware of the tax implications when disposing of depreciable assets, as this can influence their overall financial strategy. Additionally, recognizing these gains can improve a company's financial ratios, making it more attractive to investors and creditors.Moreover, understanding how to manage gains from the disposition of depreciable property is essential for effective asset management. Companies must continuously evaluate their asset portfolios to determine which assets are underperforming and should be disposed of. This strategic decision-making process can lead to improved operational efficiency and better allocation of resources.In conclusion, the term gain on dispositions of depreciable property encapsulates a vital aspect of financial management for businesses. It highlights the importance of understanding asset valuation, depreciation, and the financial outcomes of asset disposal. By mastering this concept, companies can make informed decisions that enhance their profitability and long-term sustainability. As the business environment continues to evolve, staying knowledgeable about such terms will empower organizations to navigate their financial landscapes effectively.

在金融和会计的世界中，理解各种术语和概念对于做出明智的决策至关重要。其中一个术语是可折旧资产处置收益，它指的是从出售或处置随着时间推移而贬值的资产中实现的利润。这些资产可以包括机器、车辆、设备和建筑物。当企业出售这些资产时，必须根据资产的账面价值和售价确定其是否获得了收益或损失。 为了更好地理解这个概念，让我们将其分解。可折旧资产是指由于磨损、过时或老化而随时间贬值的资产。企业通常投资于此类资产以提高生产力和效率。然而，随着这些资产的使用，其价值会下降，这通过折旧进行核算。当公司决定出售一项可折旧资产时，它将比较售价与资产的调整基础（原始成本减去累计折旧）。如果售价超过调整基础，公司就会实现可折旧资产处置收益。相反，如果售价低于调整基础，公司就会遭受损失。 例如，考虑一家购买了一台价值100,000美元的机器，并在数年内折旧了60,000美元的公司。该机器的调整基础现在为40,000美元。如果公司以50,000美元的价格出售该机器，则它获得了10,000美元的收益（50,000美元售价 - 40,000美元调整基础）。这一收益对公司来说是重要的，因为它反映了成功的投资策略，并可能对其财务报表产生积极影响。确认可折旧资产处置收益的影响超出了即时利润。这些收益可能会影响税务责任，因为它们可能会被征收资本利得税。企业在处置可折旧资产时需要了解税务影响，因为这可能会影响其整体财务战略。此外，确认这些收益可以改善公司的财务比率，使其对投资者和债权人更具吸引力。此外，理解如何管理来自可折旧资产处置的收益对于有效的资产管理至关重要。公司必须持续评估其资产组合，以确定哪些资产表现不佳并应予以处置。这一战略决策过程可以提高运营效率，更好地配置资源。总之，术语可折旧资产处置收益概括了企业财务管理的一个重要方面。它强调了理解资产估值、折旧以及资产处置财务结果的重要性。通过掌握这一概念，公司可以做出明智的决策，从而提高盈利能力和长期可持续发展。随着商业环境的不断演变，保持对这些术语的了解将使组织能够有效地导航其财务领域。