full depreciation

简明释义

全部折旧

英英释义

例句

1.The company reported a loss due to the full depreciation 全面折旧 of its old machinery.

公司因其旧机器的全面折旧 full depreciation而报告亏损。

2.After the full depreciation 全面折旧 of the vehicle, it was sold for a fraction of its original cost.

在车辆的全面折旧 full depreciation后，它以原价的一小部分出售。

3.Due to the full depreciation 全面折旧 of the equipment, we need to budget for new purchases next year.

由于设备的全面折旧 full depreciation，我们需要为明年的新采购预算。

4.Investors need to consider the full depreciation 全面折旧 of assets when evaluating financial statements.

投资者在评估财务报表时需要考虑资产的全面折旧 full depreciation。

5.The accountant explained that the full depreciation 全面折旧 would affect the company's taxable income.

会计解释说，全面折旧 full depreciation将影响公司的应税收入。

作文

In the world of finance and accounting, understanding the concept of full depreciation is crucial for both businesses and investors. Depreciation refers to the reduction in the value of an asset over time, particularly due to wear and tear or obsolescence. When we talk about full depreciation (全额折旧), we are referring to a situation where an asset has been fully depreciated to its salvage value, which is the estimated residual value at the end of its useful life. This concept plays a significant role in financial reporting and tax calculations.For instance, consider a company that purchases a piece of machinery for $100,000 with an expected useful life of ten years. If we assume that the machinery will have a salvage value of $10,000 at the end of its life, the total depreciation expense over the ten years would be $90,000. Each year, the company would record a depreciation expense of $9,000, reflecting the gradual loss of value of the machinery. By the end of the tenth year, the asset would reach full depreciation (全额折旧), meaning its book value would equal its salvage value of $10,000.Understanding full depreciation (全额折旧) is essential for accurate financial planning and analysis. It allows companies to allocate their resources more effectively and make informed decisions regarding asset management. For example, if a company knows that a particular asset will reach full depreciation (全额折旧) in a few years, it can plan for replacement or upgrade accordingly. This foresight helps in maintaining operational efficiency and minimizing unexpected costs.Moreover, full depreciation (全额折旧) also has implications for tax purposes. In many jurisdictions, businesses can deduct depreciation expenses from their taxable income, thereby reducing their overall tax liability. However, once an asset reaches full depreciation (全额折旧), it can no longer be depreciated for tax purposes. This means that businesses must carefully consider the timing of their asset acquisitions and disposals to optimize their tax positions.Additionally, investors should be aware of full depreciation (全额折旧) when evaluating a company's financial health. A company with a high level of fully depreciated assets may indicate that it has been operating for a long time without significant reinvestment in new equipment or technology. This could raise concerns about the company's future growth prospects and competitiveness in the market.In conclusion, full depreciation (全额折旧) is a fundamental concept in finance and accounting that affects various aspects of business operations and investment decisions. By understanding how depreciation works and the significance of reaching full depreciation (全额折旧), companies can make better financial decisions, optimize their tax strategies, and maintain their competitive edge in the marketplace. As such, mastering this concept is essential for anyone involved in business management or investment analysis.

在金融和会计的世界中，理解全额折旧的概念对企业和投资者来说至关重要。折旧是指资产随着时间的推移而贬值，特别是由于磨损或过时。当我们谈论全额折旧时，我们指的是一种情况，即资产已经完全折旧到其残值，即在其使用寿命结束时的估计剩余价值。这个概念在财务报告和税务计算中起着重要作用。例如，考虑一家购买了一台价值100,000美元的机器，预计使用寿命为十年。如果我们假设这台机器在其生命周期结束时的残值为10,000美元，那么在十年内总的折旧费用将为90,000美元。每年，公司将记录9,000美元的折旧费用，反映机器价值的逐渐损失。到第十年末，资产将达到全额折旧，意味着其账面价值将等于其残值10,000美元。理解全额折旧对于准确的财务规划和分析至关重要。它使公司能够更有效地分配资源，并就资产管理做出明智的决策。例如，如果一家公司知道某项资产将在几年内达到全额折旧，则可以相应地计划替换或升级。这种前瞻性有助于维持运营效率并最小化意外成本。此外，全额折旧在税务方面也具有重要意义。在许多司法管辖区，企业可以从应纳税收入中扣除折旧费用，从而减少整体税负。然而，一旦资产达到全额折旧，就不能再进行税务折旧。这意味着企业必须仔细考虑资产收购和处置的时机，以优化其税务状况。此外，投资者在评估公司的财务健康状况时，也应了解全额折旧。拥有大量完全折旧资产的公司可能表明其在没有显著再投资新设备或技术的情况下运营已久。这可能引发对公司未来增长前景和市场竞争力的担忧。总之，全额折旧是金融和会计中的一个基本概念，影响着商业运营和投资决策的各个方面。通过理解折旧的运作方式及其达到全额折旧的重要性，公司可以做出更好的财务决策，优化其税务策略，并保持在市场上的竞争优势。因此，掌握这一概念对于任何参与商业管理或投资分析的人来说都是必不可少的。