sum-of-the-year's-digits method of depreciation

简明释义

年数总和折旧法,年限合计折旧法

英英释义

例句

1.For tax purposes, our accountant recommended the sum-of-the-year's-digits method of depreciation 年数总和法折旧 to maximize deductions.

为了税务目的，我们的会计师建议使用年数总和法折旧 sum-of-the-year's-digits method of depreciation以最大化扣除。

2.When evaluating different depreciation methods, we found that the sum-of-the-year's-digits method of depreciation 年数总和法折旧 provided a more realistic picture of asset value.

在评估不同的折旧方法时，我们发现年数总和法折旧 sum-of-the-year's-digits method of depreciation提供了资产价值的更真实图景。

3.The company decided to use the sum-of-the-year's-digits method of depreciation 年数总和法折旧 for its new machinery to reflect its decreasing value over time.

公司决定对其新机器使用年数总和法折旧 sum-of-the-year's-digits method of depreciation，以反映其随时间减少的价值。

4.The sum-of-the-year's-digits method of depreciation 年数总和法折旧 allows businesses to allocate higher depreciation expenses in the initial years of an asset's life.

使用年数总和法折旧 sum-of-the-year's-digits method of depreciation，企业可以在资产生命周期的初始年份分配更高的折旧费用。

5.Using the sum-of-the-year's-digits method of depreciation 年数总和法折旧, the asset's depreciation is accelerated in the earlier years.

使用年数总和法折旧 sum-of-the-year's-digits method of depreciation，资产在早期年份的折旧加速。

作文

In the world of accounting and finance, understanding various methods of depreciation is crucial for accurate financial reporting and analysis. One such method is the sum-of-the-year's-digits method of depreciation, which provides a way to allocate the cost of an asset over its useful life in a manner that reflects its usage. This method is particularly useful for assets that lose value more quickly in their earlier years. By applying the sum-of-the-year's-digits method of depreciation, businesses can better match their expenses with the revenues generated from the asset, leading to more accurate financial statements.The sum-of-the-year's-digits method of depreciation is based on the principle that an asset’s economic benefits are not uniform over its life. Instead, the asset typically provides more utility in its initial years. To calculate depreciation using this method, one must first determine the asset's useful life in years. For example, if an asset has a useful life of five years, the sum of the years would be 1 + 2 + 3 + 4 + 5 = 15.Next, the depreciation expense for each year is calculated by taking the remaining useful life of the asset and dividing it by the total of the years' digits. In our example, during the first year, the depreciation expense would be calculated as follows: the remaining useful life is 5 years, so the fraction is 5/15. If the asset cost $15,000, the depreciation expense for the first year would be $5,000. In the second year, the remaining useful life is 4 years, leading to a fraction of 4/15, resulting in a depreciation expense of approximately $4,000. This pattern continues until the asset is fully depreciated.One of the main advantages of the sum-of-the-year's-digits method of depreciation is that it allows companies to match their expenses with the income generated by the asset more accurately. This is particularly important for businesses that rely heavily on equipment or machinery that may experience rapid obsolescence. By recognizing higher depreciation expenses in the early years, companies can reduce taxable income, which can be beneficial for cash flow management.However, it is essential to note that the sum-of-the-year's-digits method of depreciation may not be suitable for all types of assets. For instance, assets that do not significantly lose value in their early years may be better suited for straight-line depreciation, where the same amount is deducted each year. Additionally, some stakeholders may prefer simpler methods of depreciation due to their ease of calculation and understanding.In conclusion, the sum-of-the-year's-digits method of depreciation is a valuable tool for businesses seeking to reflect the true economic value of their assets over time. By recognizing that assets typically provide more value in their earlier years, this method allows for a more accurate representation of financial performance. While it may not be suitable for every asset, when applied correctly, it can lead to improved financial reporting and better decision-making within organizations. Understanding the sum-of-the-year's-digits method of depreciation is essential for accountants and financial analysts alike, as it enhances their ability to manage and report on the financial health of a business effectively.

在会计和金融的世界中，理解各种折旧方法对于准确的财务报告和分析至关重要。其中一种方法是年数总和折旧法，它提供了一种在资产的使用寿命内分配成本的方式，反映其使用情况。这种方法尤其适用于在早期几年价值损失较快的资产。通过应用年数总和折旧法，企业可以更好地将费用与资产产生的收入匹配，从而导致更准确的财务报表。年数总和折旧法基于一个原则，即资产的经济利益在其生命周期内并不均匀。相反，资产通常在其初始年份提供更多的效用。要使用这种方法计算折旧，首先必须确定资产的使用寿命（以年为单位）。例如，如果一项资产的使用寿命为五年，那么年份的总和就是1 + 2 + 3 + 4 + 5 = 15。接下来，计算每年的折旧费用，通过取资产的剩余使用寿命并将其除以年份总和来计算。在我们的例子中，在第一年，折旧费用将如下计算：剩余使用寿命为5年，因此分数为5/15。如果资产成本为15,000美元，则第一年的折旧费用为5,000美元。在第二年，剩余使用寿命为4年，导致分数为4/15，结果是大约4,000美元的折旧费用。这个模式会持续到资产完全折旧为止。年数总和折旧法的主要优点之一是，它允许公司更准确地将费用与资产所产生的收入匹配。这对于高度依赖设备或机器的企业尤为重要，因为这些资产可能会迅速过时。通过在早期年份承认更高的折旧费用，公司可以减少应税收入，这对于现金流管理是有利的。然而，需要注意的是，年数总和折旧法可能并不适用于所有类型的资产。例如，对于在早期年份没有显著贬值的资产，可能更适合采用直线折旧法，即每年扣除相同的金额。此外，由于其计算和理解的简单性，一些利益相关者可能更喜欢简单的折旧方法。总之，年数总和折旧法是企业寻求反映其资产随时间变化的真实经济价值的一种有价值的工具。通过认识到资产通常在早期年份提供更多的价值，这种方法允许更准确地表示财务绩效。虽然它可能并不适用于每项资产，但在正确应用时，可以改善财务报告并促进组织内部的决策。理解年数总和折旧法对于会计师和金融分析师来说都是至关重要的，因为它增强了他们有效管理和报告企业财务健康状况的能力。