accumulated depreciation

简明释义

累计折旧

英英释义

例句

1.Investors often look at accumulated depreciation 累计折旧 to assess the financial health of a company.

投资者通常查看累计折旧 累计折旧以评估公司的财务健康状况。

2.When calculating the net book value of an asset, you must subtract accumulated depreciation 累计折旧 from its original cost.

在计算资产的净账面价值时，必须从其原始成本中减去累计折旧 累计折旧。

3.The accumulated depreciation 累计折旧 for the fleet of vehicles is recorded annually in the financial statements.

车队的累计折旧 累计折旧每年在财务报表中记录。

4.The company's balance sheet shows an increase in accumulated depreciation 累计折旧 for its machinery over the past year.

公司的资产负债表显示，其机器设备的累计折旧 累计折旧在过去一年中有所增加。

5.The accountant noted that the accumulated depreciation 累计折旧 on the office furniture was significantly high this year.

会计注意到，今年办公室家具的累计折旧 累计折旧显著高。

作文

In the world of accounting and finance, understanding the concept of accumulated depreciation is crucial for both businesses and investors. Accumulated depreciation refers to the total amount of depreciation expense that has been allocated to an asset since it was acquired. It reflects the wear and tear, deterioration, or obsolescence of a tangible asset over time. This concept is particularly important for fixed assets such as machinery, buildings, and vehicles, which have a limited useful life and lose value as they age.When a company purchases a fixed asset, it typically does not expense the entire cost in the year of purchase. Instead, the cost is spread out over the asset's useful life through depreciation. This process allows companies to match the cost of the asset with the revenue it generates over time. Each year, a portion of the asset's cost is recorded as a depreciation expense on the income statement, while the accumulated depreciation account on the balance sheet increases by the same amount.For example, consider a manufacturing company that buys a piece of machinery for $100,000 with an expected useful life of 10 years. If the company uses the straight-line method of depreciation, it would expense $10,000 each year. After three years, the accumulated depreciation would amount to $30,000, indicating that the machinery has lost this value due to usage and age. On the balance sheet, the machinery would be listed at its original cost of $100,000, but the net book value would be $70,000 when the accumulated depreciation is subtracted.Understanding accumulated depreciation is important for several reasons. Firstly, it provides insight into the true value of a company's assets. Investors and stakeholders can assess how much of an asset's value has been consumed and how much remains. This information is essential for making informed investment decisions and evaluating a company's financial health.Secondly, accumulated depreciation affects a company's tax liabilities. In many jurisdictions, businesses can deduct depreciation expenses from their taxable income, which can lead to significant tax savings. By accurately calculating accumulated depreciation, companies can ensure they are maximizing their tax benefits while remaining compliant with accounting standards.Moreover, monitoring accumulated depreciation helps businesses plan for future capital expenditures. As assets reach the end of their useful life, companies need to replace or upgrade them to maintain operational efficiency. By keeping track of accumulated depreciation, businesses can anticipate when they will need to invest in new assets and budget accordingly.In conclusion, accumulated depreciation is a vital concept in accounting that represents the total depreciation expense allocated to a fixed asset over time. It provides valuable insights into the value of a company's assets, impacts tax liabilities, and aids in strategic planning for future investments. By understanding and managing accumulated depreciation, businesses can enhance their financial reporting and make better-informed decisions that contribute to long-term success.

在会计和金融的世界中，理解累计折旧的概念对企业和投资者来说至关重要。累计折旧指的是自资产购置以来分配给该资产的总折旧费用。它反映了有形资产随着时间推移而发生的磨损、退化或过时的程度。这个概念对于固定资产（如机械、建筑物和车辆）尤其重要，因为这些资产具有有限的使用寿命，并且随着年龄的增长而贬值。当公司购买固定资产时，通常不会在购买的年度内将全部成本作为费用支出。相反，成本会在资产的使用寿命内通过折旧进行分摊。这个过程使公司能够将资产的成本与其产生的收入匹配。每年，资产成本的一部分会被记录为损益表上的折旧费用，而资产负债表上的累计折旧账户则以相同的金额增加。例如，考虑一家制造公司购买了一台价值100,000美元的机械，预计使用寿命为10年。如果公司采用直线法折旧，每年将支出10,000美元。在三年后，累计折旧将达到30,000美元，表明由于使用和老化，这台机械已经损失了这一价值。在资产负债表上，这台机械将以其原始成本100,000美元列示，但在扣除累计折旧后，其净账面价值为70,000美元。理解累计折旧的重要性体现在多个方面。首先，它提供了对公司资产真实价值的洞察。投资者和利益相关者可以评估资产的价值消耗程度以及剩余价值。这些信息对于做出明智的投资决策和评估公司的财务健康状况至关重要。其次，累计折旧影响公司的税务负担。在许多司法管辖区，企业可以从应税收入中扣除折旧费用，这可能导致显著的税收节省。通过准确计算累计折旧，公司可以确保最大化其税收利益，同时遵守会计标准。此外，监控累计折旧有助于企业规划未来的资本支出。随着资产达到其使用寿命的结束，企业需要更换或升级这些资产，以保持运营效率。通过跟踪累计折旧，企业可以预测何时需要投资新资产并相应地进行预算。总之，累计折旧是会计中的一个重要概念，表示在一段时间内分配给固定资产的总折旧费用。它提供了关于公司资产价值的宝贵见解，影响税务负担，并有助于未来投资的战略规划。通过理解和管理累计折旧，企业可以增强其财务报告能力，做出更明智的决策，从而促进长期成功。