deferred depreciation

简明释义

递延折旧

英英释义

例句

1.Investors should be aware of how deferred depreciation can impact the financial statements of a business.

投资者应该意识到递延折旧如何影响企业的财务报表。

2.The tax advisor recommended using deferred depreciation as a strategy for tax optimization.

税务顾问建议使用递延折旧作为税收优化的策略。

3.The accountant explained that the company uses deferred depreciation to manage its tax liabilities more effectively.

会计解释说，公司使用递延折旧来更有效地管理其税务负担。

4.By applying deferred depreciation, the company was able to show higher profits in the initial years of operation.

通过应用递延折旧，公司能够在运营的初始几年显示出更高的利润。

5.The firm opted for deferred depreciation to spread the cost of its new machinery over several years.

公司选择了递延折旧，以便在几年内分摊新机器的成本。

作文

In the world of finance and accounting, the term deferred depreciation refers to a method of accounting for the reduction in value of an asset over time, where the depreciation expense is postponed to future periods. This concept is particularly important for businesses that want to manage their financial statements strategically. By deferring depreciation, companies can avoid showing a significant drop in asset values on their balance sheets in the short term, which can be beneficial for attracting investors or securing loans.Understanding deferred depreciation involves recognizing how it impacts both the income statement and the balance sheet. Normally, depreciation is recorded as an expense, reducing net income for the period. However, when depreciation is deferred, it allows for a smoother income flow, which can be advantageous when assessing the company's performance. For instance, if a company anticipates a growth phase in the coming years, deferring depreciation can help present a more favorable financial outlook during the growth period.Moreover, deferred depreciation can also have tax implications. In many jurisdictions, companies can choose to accelerate depreciation for tax purposes, which can lead to lower taxable income in the earlier years of an asset's life. Conversely, by deferring depreciation, a business may face higher tax burdens in the short term but could benefit from tax savings in the long run. This strategic decision requires careful consideration of the company's overall financial strategy and future projections.It is crucial to note that while deferred depreciation can provide temporary relief in financial reporting, it does not change the actual economic reality of asset depreciation. Assets will still lose value over time, regardless of how the depreciation is accounted for. Therefore, businesses must ensure that they maintain accurate records and provide transparent disclosures regarding their depreciation policies.In conclusion, deferred depreciation is a valuable tool for businesses seeking to manage their financial statements effectively. By postponing depreciation expenses, companies can present a more attractive financial position to stakeholders. However, this practice should be approached with caution, keeping in mind the long-term implications and the importance of maintaining transparency in financial reporting. Ultimately, understanding deferred depreciation is essential for anyone involved in financial management, as it plays a significant role in shaping a company's financial health and investment attractiveness.

在金融和会计的世界中，术语递延折旧指的是一种对资产随时间贬值进行会计处理的方法，其中折旧费用被推迟到未来的期间。这个概念对于希望战略性管理财务报表的企业尤为重要。通过递延折旧，公司可以避免在短期内在资产负债表上显示出资产价值的显著下降，这对于吸引投资者或获得贷款是有利的。理解递延折旧涉及认识它如何影响利润表和资产负债表。通常，折旧作为费用记录，减少了该期间的净收入。然而，当折旧被递延时，它允许收入流更加平稳，这在评估公司的业绩时可能是有利的。例如，如果一家公司预期在未来几年将进入增长阶段，递延折旧可以帮助在增长期间呈现更有利的财务前景。此外，递延折旧还可能具有税务影响。在许多司法管辖区，公司可以选择加速折旧以降低税负，这可能导致资产生命周期早期的应税收入减少。相反，通过递延折旧，企业可能在短期内面临更高的税负，但从长远来看可能会受益于税收节省。这一战略决策需要仔细考虑公司的整体财务策略和未来预测。值得注意的是，虽然递延折旧可以在财务报告中提供暂时的缓解，但它并未改变资产贬值的实际经济现实。资产无论如何都会随着时间的推移而贬值，无论折旧如何入账。因此，企业必须确保保持准确的记录，并对其折旧政策提供透明的披露。总之，递延折旧是企业寻求有效管理财务报表的宝贵工具。通过推迟折旧费用，公司可以向利益相关者展示更具吸引力的财务状况。然而，这一做法应谨慎对待，牢记长期影响以及在财务报告中保持透明的重要性。最终，理解递延折旧对于任何参与财务管理的人来说都是至关重要的，因为它在塑造公司财务健康和投资吸引力方面发挥着重要作用。