amortized cost

简明释义

摊提成本

英英释义

例句

1.When purchasing equipment, the amortized cost helps businesses understand their long-term expenses.

在购买设备时，摊销成本帮助企业理解其长期开支。

2.Understanding the amortized cost of a mortgage is crucial for homebuyers.

理解抵押贷款的摊销成本对购房者至关重要。

3.Investors often look at the amortized cost of an asset to evaluate its current value.

投资者通常查看资产的摊销成本以评估其当前价值。

4.The accountant reported the amortized cost of the intangible assets on the balance sheet.

会计在资产负债表上报告了无形资产的摊销成本。

5.The bank calculated the amortized cost of the loan to determine the monthly payments.

银行计算了贷款的摊销成本以确定每月还款额。

作文

Understanding financial concepts is essential for making informed decisions in both personal and business contexts. One such concept that often comes up in discussions about investments and asset management is the term amortized cost. The amortized cost refers to the gradual reduction of an asset's value over time, particularly in relation to loans and long-term investments. This process allows companies and individuals to spread out the cost of an asset or liability over its useful life, making it easier to manage cash flow and financial reporting.To comprehend amortized cost, it is important to first understand what amortization means. Amortization is a method used to account for the cost of an intangible asset or a loan over time. For example, when a company purchases equipment, instead of recording the entire cost as an expense in the year of purchase, it spreads the expense over the useful life of the equipment. This practice aligns with the matching principle in accounting, which states that expenses should be matched with revenues in the period in which they are incurred.The calculation of amortized cost typically involves determining the initial cost of the asset, its estimated useful life, and the method of amortization to be used. Common methods include straight-line amortization, where the same amount is deducted each period, and declining balance amortization, where larger deductions are made in the earlier years. By using these methods, businesses can reflect a more accurate picture of their financial health on their balance sheets.For instance, consider a company that buys a delivery truck for $30,000 with an expected useful life of five years. Using the straight-line method, the company would allocate $6,000 as an expense each year for five years. At the end of this period, the truck would be fully amortized, and its amortized cost would be zero. This systematic approach not only helps in budgeting but also aids in tax planning, as depreciation can often reduce taxable income.In addition to tangible assets, amortized cost is also applicable to intangible assets, such as patents or copyrights. These assets may not have a physical presence, but they still hold value and contribute to a company's revenue. By amortizing these costs over their useful lives, businesses can ensure that their financial statements accurately reflect the value of their intangible assets.Moreover, understanding amortized cost is crucial when dealing with loans. When a borrower takes out a loan, the lender often requires the borrower to make regular payments that cover both principal and interest. The amortized cost of the loan refers to the total amount paid over the life of the loan, including interest. This concept helps borrowers understand how much they will ultimately pay for their loan and assists lenders in assessing risk.In conclusion, the concept of amortized cost plays a significant role in financial management. It helps businesses and individuals manage their assets and liabilities effectively while ensuring accurate financial reporting. By understanding how amortized cost works, one can make better financial decisions, whether it involves investing in new equipment, managing loans, or evaluating the overall financial health of an organization. Knowledge of this concept is not just beneficial for accountants and financial analysts; it is essential for anyone looking to navigate the complex world of finance successfully.

理解金融概念对于在个人和商业环境中做出明智的决策至关重要。一个在投资和资产管理讨论中经常出现的概念是摊销成本。摊销成本指的是资产价值随时间逐渐减少的过程，特别是在贷款和长期投资的关系中。这个过程使得公司和个人能够在资产或负债的使用寿命内分摊成本，从而更容易管理现金流和财务报告。要理解摊销成本，首先需要了解摊销的含义。摊销是一种用于随着时间推移来核算无形资产或贷款成本的方法。例如，当一家公司购买设备时，而不是在购买年份将全部成本记录为费用，它将费用分摊到设备的使用寿命中。这种做法符合会计中的配比原则，该原则规定费用应与收入在发生的期间相匹配。摊销成本的计算通常涉及确定资产的初始成本、预计的使用寿命以及要使用的摊销方法。常见的方法包括直线摊销，即每个期间扣除相同金额，以及递减余额摊销，即在早期年份进行较大扣除。通过使用这些方法，企业可以在资产负债表上反映出更准确的财务状况。例如，考虑一家购买了一辆价值30,000美元的送货卡车，预计使用寿命为五年的公司。使用直线法，该公司将在五年内每年分配6,000美元作为费用。在这段时间结束时，卡车将完全摊销，其摊销成本将为零。这种系统化的方法不仅有助于预算编制，还可以帮助税务规划，因为折旧通常可以减少应纳税所得额。除了有形资产外，摊销成本也适用于无形资产，如专利或版权。这些资产可能没有物理存在，但它们仍然具有价值并为公司的收入做出贡献。通过在其使用寿命内摊销这些成本，企业可以确保其财务报表准确反映无形资产的价值。此外，理解摊销成本在处理贷款时至关重要。当借款人申请贷款时，贷方通常要求借款人定期还款，以涵盖本金和利息。贷款的摊销成本指的是在贷款的整个生命周期内支付的总金额，包括利息。这个概念帮助借款人理解他们最终将为贷款支付多少，并帮助贷方评估风险。总之，摊销成本的概念在财务管理中发挥着重要作用。它帮助企业和个人有效管理其资产和负债，同时确保准确的财务报告。通过理解摊销成本的运作方式，人们可以做出更好的财务决策，无论是涉及投资新设备、管理贷款，还是评估组织的整体财务健康。对这一概念的了解不仅对会计师和财务分析师有利；对任何希望成功驾驭复杂金融世界的人来说都是必不可少的。