accumulated depreciation

简明释义

累积折旧

英英释义

例句

1.The accumulated depreciation 累计折旧 of the machinery was recorded as part of the annual financial report.

机器的累计折旧被记录为年度财务报告的一部分。

2.The company reported an increase in accumulated depreciation 累计折旧 on its balance sheet this quarter.

公司本季度在资产负债表上报告了累计折旧的增加。

3.Investors should pay attention to the accumulated depreciation 累计折旧 when evaluating the company's asset value.

投资者在评估公司的资产价值时，应关注累计折旧。

4.To calculate the net book value, we subtract accumulated depreciation 累计折旧 from the original cost.

要计算净账面价值，我们需要从原始成本中减去累计折旧。

5.The accountant explained how accumulated depreciation 累计折旧 affects the company's tax liabilities.

会计解释了累计折旧如何影响公司的税务责任。

作文

In the world of accounting and finance, understanding key concepts is essential for making informed decisions. One such concept is accumulated depreciation, which plays a crucial role in determining the value of an asset over time. Accumulated depreciation (累计折旧) refers to the total amount of depreciation expense that has been allocated to an asset since it was acquired. This figure is important because it helps businesses and investors assess the current value of an asset, as well as its remaining useful life.When a company purchases a fixed asset, such as machinery or a building, it does not record the entire cost as an expense in the year of purchase. Instead, the cost is spread out over the useful life of the asset through depreciation. This process allows companies to match the cost of the asset with the revenue it generates over time. The method of depreciation chosen can vary, but common methods include straight-line depreciation and declining balance depreciation.As time passes, the value of the asset decreases due to wear and tear, obsolescence, or market conditions. Accumulated depreciation (累计折旧) serves as a running total of this decrease in value. For example, if a company buys a piece of equipment for $10,000 and estimates its useful life to be ten years, it might use straight-line depreciation to allocate $1,000 of depreciation expense each year. After five years, the accumulated depreciation would amount to $5,000, indicating that the asset has lost half of its original value on the books.Understanding accumulated depreciation (累计折旧) is critical for several reasons. First, it affects the balance sheet of a company. The net book value of an asset is calculated by subtracting accumulated depreciation from the asset's original cost. This net value gives stakeholders a clearer picture of what the asset is worth at any given time. Investors often look at these figures to evaluate a company's financial health and make investment decisions.Second, accumulated depreciation (累计折旧) impacts tax calculations. In many jurisdictions, businesses can deduct depreciation expenses from their taxable income, reducing their overall tax liability. By accurately tracking accumulated depreciation, companies can ensure they are maximizing their tax benefits while remaining compliant with regulations.Lastly, knowing the accumulated depreciation (累计折旧) of an asset can help a business plan for future investments. When an asset reaches the end of its useful life, a company must decide whether to replace it, upgrade it, or continue using it. Understanding how much value has been lost through accumulated depreciation allows management to make informed decisions about capital expenditures.In conclusion, accumulated depreciation (累计折旧) is a fundamental concept in accounting that reflects the decline in value of an asset over time. It provides valuable insights into a company's financial position, influences tax strategies, and aids in future planning. For anyone involved in finance or business management, mastering the implications of accumulated depreciation is essential for effective asset management and strategic decision-making.