net of depreciation

简明释义

净折旧额

英英释义

例句

1.The equipment was sold for $20,000 net of depreciation.

这台设备的售价为2万美元，扣除折旧后。

2.We need to calculate the profit net of depreciation to understand the true earnings.

我们需要计算扣除折旧后的利润，以了解真实的收益。

3.The financial report showed profits net of depreciation for the last quarter.

财务报告显示上个季度的利润为扣除折旧后。

4.The company's assets are valued at $500,000, net of depreciation.

公司的资产估值为50万美元，扣除折旧后。

5.Investors often look at cash flow net of depreciation for a clearer picture.

投资者通常关注扣除折旧后的现金流，以获得更清晰的情况。

作文

In the world of finance and accounting, understanding various terms is crucial for making informed decisions. One such term that often comes up in discussions about asset valuation is net of depreciation. This phrase refers to the value of an asset after accounting for depreciation, which is the reduction in the asset's value over time due to wear and tear, obsolescence, or other factors. To grasp the implications of this term, it's essential to explore how it affects financial statements and investment decisions.When a company purchases an asset, such as machinery or equipment, it does not immediately recognize the entire cost as an expense. Instead, the cost is spread out over the useful life of the asset through a process called depreciation. Depreciation allows businesses to account for the gradual loss of value of their assets, reflecting their current worth on the balance sheet. The net of depreciation value provides a clearer picture of what the asset is currently worth, which is important for both internal management and external stakeholders.For instance, consider a manufacturing company that buys a piece of machinery for $100,000 with an expected useful life of ten years. If the company uses straight-line depreciation, it would deduct $10,000 from its income statement each year. After three years, the accumulated depreciation would amount to $30,000, meaning the net of depreciation value of the machinery would be $70,000. This figure is critical when assessing the company's financial health and determining its capacity to invest in new projects or pay dividends to shareholders.Moreover, understanding the net of depreciation is vital during mergers and acquisitions. Potential buyers will scrutinize the financial statements of the target company to assess its assets' true value. If a company has significant assets that have depreciated considerably, the net of depreciation figure will influence the purchase price. Buyers want to ensure they are not overpaying for assets that may not hold their value in the future.Additionally, the net of depreciation can impact tax liabilities. In many jurisdictions, businesses can deduct depreciation expenses from their taxable income, reducing their overall tax burden. This tax advantage encourages companies to invest in capital assets, knowing they can recover some of the costs through tax savings. However, it also means that the net of depreciation figure must be accurately calculated and reported to comply with tax regulations.In conclusion, the term net of depreciation is more than just an accounting concept; it plays a significant role in financial analysis and decision-making. By understanding how depreciation affects asset valuation, businesses can make better-informed choices regarding investments, pricing strategies, and financial reporting. As the business environment continues to evolve, mastering such financial terms will remain essential for anyone involved in managing or investing in assets. Therefore, recognizing the importance of the net of depreciation can lead to more strategic planning and improved financial outcomes for companies across various industries.

在金融和会计的世界中，理解各种术语对于做出明智的决策至关重要。一个经常出现在资产估值讨论中的术语是净折旧。这个短语指的是资产在考虑折旧后的价值，折旧是由于磨损、过时或其他因素导致资产价值随时间降低的过程。要理解这个术语的含义，必须探讨它如何影响财务报表和投资决策。当一家公司购买资产（例如机械或设备）时，并不会立即将整个成本作为费用确认。相反，该成本通过一种称为折旧的过程在资产的使用寿命内分摊。折旧使企业能够计算其资产的逐渐价值损失，反映其在资产负债表上的当前价值。净折旧值提供了资产当前价值的更清晰图景，这对内部管理和外部利益相关者都很重要。例如，考虑一家制造公司以100,000美元的价格购买一台机器，预计使用寿命为十年。如果该公司采用直线法折旧，则每年从其损益表中扣除10,000美元。经过三年，累计折旧将达到30,000美元，这意味着机器的净折旧值将为70,000美元。这个数字在评估公司的财务健康状况以及确定其投资新项目或向股东支付股息的能力时至关重要。此外，了解净折旧在并购过程中至关重要。潜在买家将仔细审查目标公司的财务报表，以评估其资产的真实价值。如果一家公司拥有大量已大幅折旧的资产，则净折旧数字将影响购买价格。买家希望确保他们不会为未来可能不再保值的资产支付过多。此外，净折旧还会影响税收负担。在许多司法管辖区，企业可以从应税收入中扣除折旧费用，从而减少整体税负。这一税收优惠鼓励公司投资于资本资产，因为他们知道可以通过税收节省来回收部分成本。然而，这也意味着必须准确计算和报告净折旧数字，以遵守税收法规。总之，术语净折旧不仅仅是一个会计概念；它在财务分析和决策中扮演着重要角色。通过理解折旧如何影响资产估值，企业可以在投资、定价策略和财务报告方面做出更明智的选择。随着商业环境的不断发展，掌握这些财务术语将继续对任何参与资产管理或投资的人至关重要。因此，认识到净折旧的重要性可以促使公司进行更具战略性的规划，并改善各行业的财务结果。