writing-down allowance

简明释义

减低帐面价值的折旧

英英释义

例句

1.Due to significant losses, the firm qualified for a larger writing-down allowance this fiscal year.

由于重大损失，该公司在本财政年度有资格获得更大的摊销津贴。

2.Investors should be aware of the writing-down allowance when evaluating asset depreciation.

投资者在评估资产折旧时，应注意摊销津贴。

3.Understanding the writing-down allowance is crucial for accurate tax planning.

理解摊销津贴对于准确的税务规划至关重要。

4.The company applied for a writing-down allowance to reduce its taxable income.

公司申请了摊销津贴以减少应税收入。

5.The accountant explained how the writing-down allowance can affect the financial statements.

会计解释了摊销津贴如何影响财务报表。

作文

In the world of finance and accounting, various terms and concepts are crucial for understanding how businesses operate and manage their assets. One such term is writing-down allowance, which plays a significant role in asset management and financial reporting. The writing-down allowance (减值准备) refers to an accounting method used to adjust the value of an asset when its market value decreases below its book value. This adjustment is essential for accurately reflecting the financial position of a company and ensuring that the financial statements provide a true and fair view of its assets.When a company acquires an asset, it records it on its balance sheet at its purchase price or historical cost. However, over time, the value of that asset may decline due to various factors such as market conditions, technological advancements, or changes in consumer preferences. In such cases, the company must assess whether the asset's carrying amount is recoverable. If it is determined that the asset is impaired, the company must create a writing-down allowance to reflect this loss in value.The process of determining the writing-down allowance involves several steps. First, the company must evaluate the asset to identify any indicators of impairment. This could include a significant decrease in market value, changes in the way the asset is used, or adverse economic conditions affecting the asset's performance. Once impairment indicators are identified, the company must estimate the recoverable amount of the asset, which is the higher of its fair value less costs to sell and its value in use.If the recoverable amount is less than the asset's carrying amount, the company must recognize an impairment loss. This loss is recorded in the income statement, reducing the company's profits for that period. Concurrently, the writing-down allowance is adjusted on the balance sheet to reflect the new lower value of the asset.The implications of writing-down allowance are significant for both the company and its stakeholders. For the company, recognizing an impairment loss can affect its profitability and financial ratios, such as return on assets and equity. Investors and creditors closely monitor these ratios, as they provide insights into the company's financial health and operational efficiency. A sudden increase in writing-down allowance may raise concerns about the company's asset management practices and overall stability.Moreover, the writing-down allowance can also impact tax liabilities. In many jurisdictions, companies can deduct impairment losses from their taxable income, which can result in tax savings. However, this benefit must be weighed against the potential negative perception from investors who may view frequent impairments as a sign of poor management or declining business prospects.In conclusion, understanding the concept of writing-down allowance is essential for anyone involved in finance or accounting. It helps ensure that financial statements accurately reflect the value of a company's assets and provides critical information for decision-making by management, investors, and other stakeholders. By recognizing and adjusting for declines in asset value, companies can maintain transparency and uphold their financial integrity in a competitive market environment.

在金融和会计的世界中，各种术语和概念对于理解企业如何运作和管理其资产至关重要。其中一个术语是减值准备，它在资产管理和财务报告中发挥着重要作用。减值准备（writing-down allowance）指的是一种会计方法，用于在资产的市场价值低于其账面价值时调整资产的价值。这一调整对于准确反映公司的财务状况至关重要，并确保财务报表提供对其资产的真实和公平的视图。当公司获取一项资产时，它会以购买价格或历史成本记录在资产负债表上。然而，随着时间的推移，由于市场条件、技术进步或消费者偏好的变化等各种因素，该资产的价值可能会下降。在这种情况下，公司必须评估该资产的账面金额是否可收回。如果确定资产已经减值，公司必须创建减值准备来反映这一价值损失。确定减值准备的过程涉及几个步骤。首先，公司必须评估资产，以识别任何减值指标。这可能包括市场价值的显著下降、资产使用方式的变化或影响资产表现的不利经济条件。一旦识别出减值指标，公司必须估算资产的可收回金额，即其公允价值减去销售成本和使用价值中的较高者。如果可收回金额低于资产的账面金额，公司必须确认减值损失。该损失将在损益表中记录，减少公司该期间的利润。同时，资产负债表上的减值准备也会进行调整，以反映资产的新较低价值。减值准备的影响对公司及其利益相关者具有重要意义。对于公司而言，确认减值损失可能会影响其盈利能力和财务比率，例如资产回报率和股本回报率。投资者和债权人密切关注这些比率，因为它们提供了有关公司财务健康和运营效率的见解。减值准备的突然增加可能会引起对公司资产管理实践和整体稳定性的担忧。此外，减值准备还可能影响税务责任。在许多法域中，公司可以将减值损失从应纳税所得中扣除，这可能会导致税收节省。然而，这一好处必须与投资者可能将频繁的减值视为管理不善或业务前景下降的潜在负面看法相权衡。总之，理解减值准备的概念对于任何参与金融或会计的人都是必不可少的。它有助于确保财务报表准确反映公司资产的价值，并为管理层、投资者和其他利益相关者的决策提供关键的信息。通过识别和调整资产价值的下降，公司可以在竞争激烈的市场环境中保持透明度，维护其财务诚信。