buildings depreciation reserve

简明释义

建筑折旧准备

英英释义

A buildings depreciation reserve is an accounting provision set aside to account for the reduction in value of a building over time due to wear and tear, aging, or obsolescence.

建筑物折旧准备金是一个会计准备金,用于核算由于磨损、老化或过时而导致建筑物价值随时间减少的情况。

例句

1.A proper buildings depreciation reserve 建筑物折旧准备金 helps businesses manage their long-term assets effectively.

适当的建筑物折旧准备金有助于企业有效管理其长期资产。

2.To comply with accounting standards, we must calculate the buildings depreciation reserve 建筑物折旧准备金 annually.

为了遵守会计准则,我们必须每年计算建筑物折旧准备金

3.During the annual audit, the accountant reviewed the buildings depreciation reserve 建筑物折旧准备金 to ensure it was accurately recorded.

在年度审计期间,会计师审查了建筑物折旧准备金以确保其记录准确。

4.Investors look at the buildings depreciation reserve 建筑物折旧准备金 when assessing the financial health of a real estate company.

投资者在评估房地产公司的财务健康状况时,会关注建筑物折旧准备金

5.The company set aside funds to cover the buildings depreciation reserve 建筑物折旧准备金 for its office complex.

公司为其办公大楼设置了资金以覆盖建筑物折旧准备金

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term is buildings depreciation reserve, which plays a significant role in asset management and financial statements. The buildings depreciation reserve refers to the funds set aside by a company to account for the wear and tear, deterioration, or obsolescence of its buildings over time. This reserve acts as a financial cushion that helps businesses prepare for future expenses related to building maintenance or replacement.When a company owns a building, it recognizes that the asset will lose value over its useful life due to factors such as age, environmental conditions, and usage. To accurately reflect this decline in value, companies must record depreciation on their financial statements. The buildings depreciation reserve is essentially a portion of the company’s profits that is earmarked for this purpose. By setting aside these funds, the company ensures that it has the necessary resources to maintain or replace its buildings when needed.The process of calculating the buildings depreciation reserve involves determining the expected lifespan of the building and estimating its residual value at the end of that period. This calculation allows the company to allocate an appropriate amount of money each year to the reserve. For instance, if a building has a useful life of 30 years and a residual value of $100,000, the company would depreciate the building's cost over those 30 years, setting aside a specific amount annually into the buildings depreciation reserve.Having a well-managed buildings depreciation reserve is essential for several reasons. Firstly, it helps improve the accuracy of financial reporting. By reflecting the true value of assets, stakeholders such as investors, creditors, and management can make informed decisions based on the company’s financial health. Secondly, it aids in budgeting and financial planning. When a company knows how much it needs to set aside for building maintenance or replacement, it can better allocate resources and avoid unexpected financial burdens in the future.Additionally, maintaining a buildings depreciation reserve can enhance a company’s credibility. Investors are more likely to trust a business that demonstrates sound financial practices, including proper asset management. It shows that the company is proactive in planning for future expenses and is committed to maintaining its physical assets.In conclusion, the buildings depreciation reserve is a critical component of effective financial management for any organization that owns real estate. By understanding and implementing this concept, companies can ensure they are prepared for the inevitable costs associated with building maintenance and replacement. As businesses continue to grow and evolve, the importance of having a robust buildings depreciation reserve cannot be overstated. It not only reflects good financial practice but also contributes to the overall sustainability and longevity of the organization.

在金融和会计领域,理解各种术语对有效管理和报告至关重要。其中一个术语是建筑折旧准备金,它在资产管理和财务报表中发挥着重要作用。建筑折旧准备金指的是公司为其建筑物随着时间的推移而发生的磨损、退化或过时而预留的资金。这项准备金充当了一种财务缓冲,帮助企业为未来与建筑维护或更换相关的费用做好准备。当一家公司拥有一栋建筑时,它会意识到由于年龄、环境条件和使用等因素,资产的价值会随着其使用寿命的推移而下降。为了准确反映这种价值的下降,公司必须在其财务报表上记录折旧。建筑折旧准备金基本上是公司利润的一部分,专门用于这个目的。通过将这些资金预留出来,公司确保在需要时有必要的资源来维护或更换其建筑。计算建筑折旧准备金的过程涉及确定建筑的预期使用寿命以及在该期间结束时的残值。这个计算允许公司每年将适当金额分配到准备金中。例如,如果一栋建筑的使用寿命为30年且残值为100,000美元,则公司将在这30年内对建筑成本进行折旧,每年将特定金额存入建筑折旧准备金。拥有良好管理的建筑折旧准备金对于多个原因至关重要。首先,它有助于提高财务报告的准确性。通过反映资产的真实价值,投资者、债权人和管理层等利益相关者可以根据公司的财务健康状况做出明智的决策。其次,它有助于预算和财务规划。当公司知道需要为建筑维护或更换预留多少钱时,它可以更好地分配资源,避免未来出现意外的财务负担。此外,维护建筑折旧准备金可以增强公司的信誉。投资者更有可能信任那些展示良好财务实践的企业,包括适当的资产管理。这表明公司在规划未来费用方面具有前瞻性,并致力于维护其实物资产。总之,建筑折旧准备金是任何拥有房地产的组织有效财务管理的重要组成部分。通过理解和实施这一概念,公司可以确保为与建筑维护和更换相关的不可避免的费用做好准备。随着企业的不断发展和演变,拥有强大的建筑折旧准备金的重要性不容小觑。它不仅反映了良好的财务实践,而且有助于组织的整体可持续性和长期发展。

相关单词

buildings

buildings详解:怎么读、什么意思、用法

depreciation

depreciation详解:怎么读、什么意思、用法