accumulated depreciation ratio

简明释义

累积折旧率

英英释义

例句

1.The accumulated depreciation ratio 累计折旧率 for the manufacturing equipment was reported as 25% this year.

今年制造设备的 累计折旧率 accumulated depreciation ratio 报告为25%。

2.A high accumulated depreciation ratio 累计折旧率 may suggest that a company needs to invest in new equipment.

较高的 累计折旧率 accumulated depreciation ratio 可能表明公司需要投资新设备。

3.Investors often look at the accumulated depreciation ratio 累计折旧率 to assess the long-term value of a company's fixed assets.

投资者通常会关注 累计折旧率 accumulated depreciation ratio 来评估公司固定资产的长期价值。

4.To calculate the accumulated depreciation ratio 累计折旧率, divide the total accumulated depreciation by the total cost of the asset.

要计算 累计折旧率 accumulated depreciation ratio，将总累计折旧额除以资产的总成本。

5.The company's financial report showed an accumulated depreciation ratio 累计折旧率 of 40%, indicating that a significant portion of its assets has depreciated.

公司的财务报告显示，累计折旧率 accumulated depreciation ratio 为40%，这表明其资产的很大一部分已经折旧。

作文

In the world of finance and accounting, understanding various financial metrics is crucial for making informed decisions. One such important metric is the accumulated depreciation ratio (累计折旧比率). This ratio provides insight into the extent to which an asset has depreciated over time, relative to its original cost. It plays a significant role in assessing the financial health of a company, particularly when it comes to fixed assets like machinery, vehicles, and buildings.To begin with, the accumulated depreciation ratio is calculated by dividing the total accumulated depreciation of an asset by its original purchase price. The formula can be expressed as follows:Accumulated Depreciation Ratio = (Accumulated Depreciation / Original Cost) x 100%This ratio is expressed as a percentage, allowing stakeholders to easily gauge how much of the asset's value has been consumed over time. A higher ratio indicates that a larger portion of the asset’s value has been used up, while a lower ratio suggests that the asset still retains a significant portion of its value.Understanding the accumulated depreciation ratio is essential for both investors and management. For investors, this metric helps assess the potential future cash flows generated by the asset. If an asset is nearing the end of its useful life, indicated by a high depreciation ratio, it may require replacement soon, impacting future capital expenditures. Conversely, a low ratio might suggest that the asset is still productive and can generate returns for a longer period.From a management perspective, the accumulated depreciation ratio is vital for budgeting and financial planning. Companies must account for the depreciation of their assets to accurately reflect their financial position. By closely monitoring this ratio, management can make informed decisions about when to replace or upgrade assets. Additionally, it aids in tax planning, as depreciation can often reduce taxable income.Moreover, the accumulated depreciation ratio can vary significantly across different industries. For instance, industries with heavy machinery, such as construction or manufacturing, may exhibit higher ratios due to the rapid wear and tear of their assets. In contrast, technology companies that invest in software and intangible assets may have lower ratios, as these assets do not depreciate in the same manner as physical assets.It is also important to note that the accumulated depreciation ratio is influenced by the chosen method of depreciation. Common methods include straight-line depreciation, declining balance depreciation, and units of production depreciation. Each method affects the timing and amount of depreciation recognized, thereby impacting the ratio. Understanding these methods allows stakeholders to interpret the ratio correctly and make better comparisons between companies.In conclusion, the accumulated depreciation ratio (累计折旧比率) is a critical financial metric that provides valuable insights into the depreciation of assets over time. It serves as an essential tool for both investors and management in assessing the value and productivity of fixed assets. By understanding this ratio, stakeholders can make more informed decisions regarding asset management, budgeting, and financial planning. As businesses continue to evolve, keeping a close eye on the accumulated depreciation ratio will remain vital for maintaining financial health and ensuring long-term success.

在金融和会计的世界中，理解各种财务指标对于做出明智的决策至关重要。其中一个重要的指标是累计折旧比率（accumulated depreciation ratio）。这个比率提供了资产随时间贬值的程度相对于其原始成本的洞察。它在评估公司的财务健康状况方面起着重要作用，特别是在固定资产如机械、车辆和建筑物方面。首先，累计折旧比率的计算方法是将资产的总累计折旧额除以其原始购买价格。公式可以表示为：累计折旧比率 = （累计折旧 / 原始成本）× 100%这个比率以百分比表示，使利益相关者能够轻松地评估资产价值在时间上消耗的程度。较高的比率表明资产的价值已经消耗了较大部分，而较低的比率则表明资产仍然保留了相当大的价值。理解累计折旧比率对投资者和管理层都至关重要。对于投资者来说，这个指标有助于评估资产产生潜在未来现金流的能力。如果资产接近其使用寿命的末期，表明其折旧比率较高，可能需要尽快更换，这将影响未来的资本支出。相反，较低的比率则可能表明资产仍然具有生产性，并能在更长时间内产生回报。从管理的角度来看，累计折旧比率对于预算和财务规划至关重要。公司必须考虑资产的折旧，以准确反映其财务状况。通过密切监控这一比率，管理层可以做出关于何时更换或升级资产的明智决策。此外，它还有助于税务规划，因为折旧通常可以减少应税收入。此外，累计折旧比率在不同的行业之间可能会有显著差异。例如，重型机械行业，如建筑或制造业，可能会由于资产的快速磨损而表现出较高的比率。相比之下，投资于软件和无形资产的科技公司可能会有较低的比率，因为这些资产并不像实物资产那样贬值。还需要注意的是，累计折旧比率受到所选择的折旧方法的影响。常见的方法包括直线法折旧、递减余额法折旧和产量法折旧。每种方法都会影响折旧的确认时间和金额，从而影响比率。理解这些方法使利益相关者能够正确解读比率，并更好地进行公司间的比较。总之，累计折旧比率（accumulated depreciation ratio）是一个关键的财务指标，提供了有关资产随时间贬值的重要洞察。它作为投资者和管理层评估固定资产价值和生产力的重要工具。通过理解这一比率，利益相关者可以更明智地做出关于资产管理、预算和财务规划的决策。随着企业的不断发展，密切关注累计折旧比率将继续对保持财务健康和确保长期成功至关重要。