zero salvage value

简明释义

零残值

英英释义

例句

1.Investors were cautious about the machinery that had a zero salvage value 零残值, fearing they might not recover any funds upon disposal.

投资者对那些具有零残值 zero salvage value的机器持谨慎态度，担心在处置时无法收回任何资金。

2.The financial report indicated that the fleet of vehicles had a zero salvage value 零残值 after five years of service.

财务报告显示，这批车辆在五年服务后具有零残值 zero salvage value。

3.When evaluating the cost of ownership, we must consider equipment that has a zero salvage value 零残值 at the end of its life cycle.

在评估拥有成本时，我们必须考虑在生命周期结束时具有零残值 zero salvage value的设备。

4.The company decided to use equipment with a zero salvage value 零残值 for their new project, as it would minimize depreciation costs.

公司决定在新项目中使用设备，其零残值 zero salvage value将减少折旧成本。

5.In accounting, assets with a zero salvage value 零残值 are fully depreciated over their useful life.

在会计中，具有零残值 zero salvage value的资产将在其使用寿命内完全折旧。

作文

In the world of accounting and finance, understanding the concept of asset depreciation is crucial for businesses to accurately assess their financial health. One important term that often comes up in this context is zero salvage value. This term refers to the assumption that at the end of an asset's useful life, it will have no residual value or worth. In simpler terms, when a company purchases an asset, they may anticipate that after several years of usage, the asset will be completely worn out and will not be able to be sold for any amount of money. This concept plays a significant role in determining how much an asset depreciates over time.For example, consider a manufacturing company that buys machinery for production. If the company estimates that the machinery will last for ten years but expects it to have zero salvage value after that period, they will allocate the entire cost of the machinery over those ten years. This means that each year, a portion of the machinery's cost will be recorded as an expense, thereby reducing the company's taxable income. The accounting method of straight-line depreciation is often used in such cases, where the total cost of the asset is divided evenly over its useful life.The decision to assume a zero salvage value can vary depending on the type of asset and the industry in which the business operates. For some assets, like vehicles or heavy machinery, it might be reasonable to expect little to no resale value due to wear and tear. However, for other assets, such as real estate or collectibles, a salvage value may be more appropriate. Businesses must carefully evaluate their assets and make informed decisions about salvage value assumptions to ensure accurate financial reporting.Moreover, the implications of assuming a zero salvage value extend beyond just accounting practices. It can also affect a company's cash flow and investment strategies. For instance, if a company assumes that its assets will have no resale value, it may be less inclined to invest in maintenance and upgrades, believing that these efforts will not yield any return in the future. On the other hand, if the company recognizes potential resale value, it might choose to invest more in keeping the asset in good condition, knowing that it could recover some of its initial investment later.In conclusion, the concept of zero salvage value is an essential aspect of asset management and financial planning. By understanding this term, businesses can make better decisions regarding asset acquisition, depreciation, and overall financial strategy. Properly accounting for salvage value can lead to more accurate financial statements, improved cash flow management, and ultimately, a stronger financial position in the marketplace. As companies navigate the complexities of asset management, being mindful of the implications of zero salvage value will serve them well in the long run.

在会计和金融的世界中，理解资产折旧的概念对企业准确评估其财务健康至关重要。一个常常出现的重要术语是零残值。这个术语指的是假设在资产的使用寿命结束时，它将没有剩余价值或价值。简单来说，当一家公司购买一项资产时，他们可能会预期在几年的使用后，该资产将完全磨损，无法以任何金额出售。这个概念在确定资产随时间贬值多少方面起着重要作用。例如，考虑一家制造公司为生产购买机器。如果公司预计机器将使用十年，但在那段时间之后它将具有零残值，那么他们将在这十年内分摊机器的全部成本。这意味着每年，机器成本的一部分将被记录为费用，从而减少公司的应税收入。在这种情况下，通常使用直线折旧法，其中资产的总成本在其使用寿命内平均分配。假设零残值的决定可能因资产类型和企业所在行业而异。对于某些资产，如车辆或重型机械，预计由于磨损而几乎没有转售价值可能是合理的。然而，对于其他资产，如房地产或收藏品，残值可能更为合适。企业必须仔细评估其资产，并就残值假设做出明智的决策，以确保准确的财务报告。此外，假设零残值的影响不仅限于会计实践。它还可以影响公司的现金流和投资策略。例如，如果一家公司假设其资产没有转售价值，它可能不太愿意投资于维护和升级，因为认为这些努力不会在未来带来任何回报。另一方面，如果公司认识到潜在的转售价值，它可能会选择在保持资产良好状态上投入更多资金，因为知道它将来可以收回一些初始投资。总之，零残值的概念是资产管理和财务规划的重要方面。通过理解这个术语，企业可以在资产获取、折旧和整体财务战略方面做出更好的决策。适当地考虑残值可以导致更准确的财务报表、改善的现金流管理，以及最终在市场上更强的财务地位。当公司在资产管理的复杂性中航行时，关注零残值的影响将为其长远发展提供良好的服务。