degressive depreciation

简明释义

递减折旧

英英释义

例句

1.Investors should understand how degressive depreciation affects the overall profitability of a business.

投资者应该了解递减折旧如何影响企业的整体盈利能力。

2.Using degressive depreciation can provide tax benefits in the early years of an asset's life.

使用递减折旧可以在资产生命周期的早期提供税收优惠。

3.The company decided to use degressive depreciation for its new machinery to reflect its decreasing value over time.

公司决定对其新机器采用递减折旧，以反映其随时间减少的价值。

4.In our accounting department, we prefer degressive depreciation for vehicles because they lose value quickly.

在我们的会计部门，我们更喜欢对车辆使用递减折旧，因为它们迅速贬值。

5.The financial report highlighted that degressive depreciation helped the firm manage its cash flow effectively.

财务报告强调，递减折旧帮助公司有效管理现金流。

作文

In the world of finance and accounting, understanding various methods of asset depreciation is crucial for both businesses and individuals. One such method that has gained attention is degressive depreciation, which is a technique that allows for accelerated depreciation of an asset's value in the initial years of its life. This method contrasts with straight-line depreciation, where the asset loses value at a constant rate over its useful life. The primary advantage of degressive depreciation (递减折旧) is that it provides tax benefits in the early years of an asset's use, allowing businesses to recover their investments more quickly.The concept of degressive depreciation can be illustrated through an example. Suppose a company purchases machinery for $100,000, expecting it to have a useful life of ten years. Under the straight-line method, the company would depreciate the asset by $10,000 each year. However, using the degressive depreciation (递减折旧) method, the company might choose to depreciate the asset by 20% in the first year, which would result in a depreciation expense of $20,000. In the second year, the depreciation would be calculated on the remaining book value of the asset, leading to a lower depreciation expense than in the first year but higher than what would be recorded under straight-line depreciation.This method is particularly beneficial for assets that lose their value quickly, such as technology or vehicles. As these assets tend to become obsolete faster than others, degressive depreciation (递减折旧) allows companies to reflect the reality of their asset’s value more accurately. Moreover, by front-loading depreciation expenses, businesses can reduce their taxable income in the early years, thus improving cash flow during crucial startup phases or when investing in growth opportunities.However, it is essential to note that degressive depreciation (递减折旧) may not be suitable for all types of assets. For instance, real estate typically appreciates over time, making straight-line depreciation a more appropriate choice. Additionally, businesses must also consider the regulatory requirements and guidelines that govern the depreciation methods they can use. Different countries have various laws regarding depreciation, and firms must ensure compliance to avoid penalties.In conclusion, degressive depreciation (递减折旧) serves as a valuable tool for businesses aiming to optimize their financial strategies. By allowing for accelerated depreciation, it helps companies manage their cash flow and tax liabilities effectively. Understanding this method, alongside others, enables businesses to make informed decisions about asset management and financial planning. As the economic landscape continues to evolve, mastering different depreciation methods like degressive depreciation (递减折旧) will remain an essential skill for accountants and financial professionals alike.

在金融和会计的世界中，理解各种资产折旧的方法对企业和个人都至关重要。其中一种引起关注的方法是递减折旧，这是一种允许在资产生命周期的初始几年内加速折旧资产价值的技术。这种方法与直线折旧形成对比，后者在资产的使用寿命内以恒定的速度减少资产的价值。递减折旧（degressive depreciation）的主要优点是它在资产使用的早期提供税收优惠，使企业能够更快地收回投资。递减折旧的概念可以通过一个例子来说明。假设一家公司以100,000美元购买了一台机器，预计其使用寿命为十年。在直线法下，公司每年将折旧资产10,000美元。然而，使用递减折旧（degressive depreciation）方法，公司可能选择在第一年折旧20%，这将导致20,000美元的折旧费用。在第二年，折旧将基于资产的剩余账面价值进行计算，从而导致的折旧费用低于第一年，但高于直线折旧法下记录的费用。这种方法对于迅速贬值的资产特别有利，例如技术或车辆。由于这些资产往往比其他资产更快地变得过时，递减折旧（degressive depreciation）使公司能够更准确地反映其资产的实际价值。此外，通过前期增加折旧费用，企业可以在早期减少应税收入，从而改善现金流，这在关键的创业阶段或投资增长机会时尤为重要。然而，值得注意的是，递减折旧（degressive depreciation）可能并不适合所有类型的资产。例如，房地产通常随着时间的推移而增值，因此直线折旧可能是更合适的选择。此外，企业还必须考虑监管要求和指导方针，这些规定管理着它们可以使用的折旧方法。不同国家对折旧有不同的法律，企业必须确保遵守以避免处罚。总之，递减折旧（degressive depreciation）作为一种有价值的工具，帮助企业优化其财务策略。通过允许加速折旧，它有效地帮助公司管理现金流和税务负担。理解这种方法及其他方法使企业能够就资产管理和财务规划做出明智的决策。随着经济环境的不断演变，掌握不同的折旧方法，如递减折旧（degressive depreciation），将仍然是会计师和金融专业人士的重要技能。