undepreciated cost

简明释义

未提折旧成本

英英释义

例句

1.The accountant calculated the total assets, including the undepreciated cost 未折旧成本 of the machinery.

会计师计算了总资产，包括机器的未折旧成本。

2.The financial report highlighted the undepreciated cost 未折旧成本 of the company's investments.

财务报告强调了公司投资的未折旧成本。

3.Investors should be aware of the undepreciated cost 未折旧成本 when evaluating the value of an asset.

投资者在评估资产价值时应注意未折旧成本。

4.In the audit, the team found discrepancies related to the undepreciated cost 未折旧成本 of equipment.

在审计中，团队发现与设备的未折旧成本有关的差异。

5.When selling the property, it's important to consider the undepreciated cost 未折旧成本 for accurate tax reporting.

在出售财产时，考虑未折旧成本对于准确的税务报告非常重要。

作文

In the world of finance and accounting, understanding various terminologies is crucial for effective decision-making. One such term that often arises in discussions about asset management is undepreciated cost. This term refers to the portion of an asset's cost that has not yet been allocated as an expense through depreciation. Depreciation is a method used to allocate the cost of a tangible asset over its useful life, and it helps businesses reflect the declining value of their assets on their financial statements. However, there are instances where the full cost of an asset is not fully depreciated, leading to what we call undepreciated cost (未折旧成本). To illustrate this concept, let’s consider a company that purchases a piece of machinery for $100,000. If the company decides to use straight-line depreciation over ten years, it would allocate $10,000 as an expense each year. After three years, the company would have recognized $30,000 in depreciation, leaving an undepreciated cost (未折旧成本) of $70,000. This remaining amount represents the value of the asset that has not yet been expensed. Understanding undepreciated cost (未折旧成本) is essential for several reasons. Firstly, it impacts financial reporting. Investors and stakeholders often look at a company's balance sheet to assess its financial health. The undepreciated cost (未折旧成本) of assets can give insights into how much value remains in the company’s tangible assets. A high undepreciated cost (未折旧成本) may indicate that the company has made significant investments in physical assets, which could be a positive sign. Conversely, a low undepreciated cost (未折旧成本) might suggest that the company has either fully depreciated its assets or has not invested adequately in new equipment. Secondly, knowing the undepreciated cost (未折旧成本) helps in tax planning. Businesses can often write off depreciation as an expense, which reduces taxable income. By keeping track of the undepreciated cost (未折旧成本), companies can better strategize their tax liabilities and potentially defer taxes by maximizing depreciation deductions in future years. Furthermore, the undepreciated cost (未折旧成本) can also influence decisions regarding asset disposal or replacement. When a company considers selling or replacing an asset, it must evaluate the remaining undepreciated cost (未折旧成本) to determine whether it makes financial sense to hold onto the asset or to invest in newer technology. If the undepreciated cost (未折旧成本) is low relative to the potential benefits of a new asset, the company might decide to upgrade. In conclusion, the term undepreciated cost (未折旧成本) plays a vital role in financial analysis and decision-making. It provides insights into a company's asset management, affects financial reporting, aids in tax planning, and influences asset disposal decisions. As businesses navigate through their financial landscapes, a solid grasp of terms like undepreciated cost (未折旧成本) will empower them to make informed choices that drive growth and sustainability. Therefore, it is imperative for business professionals to familiarize themselves with this concept and apply it judiciously in their financial strategies.

在金融和会计的世界中，理解各种术语对于有效决策至关重要。一个经常出现在资产管理讨论中的术语是未折旧成本。这个术语指的是尚未通过折旧分配为费用的资产成本部分。折旧是一种用于在有形资产的使用寿命内分配其成本的方法，它帮助企业在财务报表上反映资产的贬值。然而，有时候资产的全部成本并没有完全折旧，从而导致我们所说的未折旧成本（undepreciated cost）。为了说明这一概念，让我们考虑一家购买了价值100,000美元的机器的公司。如果该公司决定在十年内采用直线折旧法，则每年将分配10,000美元作为费用。三年后，该公司已经确认了30,000美元的折旧，剩余的未折旧成本（undepreciated cost）为70,000美元。这个剩余金额代表了尚未被列为费用的资产价值。理解未折旧成本（undepreciated cost）至关重要，原因有几个。首先，它影响财务报告。投资者和利益相关者通常查看公司的资产负债表以评估其财务健康状况。资产的未折旧成本（undepreciated cost）可以提供有关公司有形资产仍然存在多少价值的见解。较高的未折旧成本（undepreciated cost）可能表明公司在物理资产上进行了大量投资，这可能是一个积极的信号。相反，较低的未折旧成本（undepreciated cost）可能表明公司要么已完全折旧其资产，要么在新设备上的投资不足。其次，了解未折旧成本（undepreciated cost）有助于税务规划。企业通常可以将折旧作为费用扣除，从而减少应纳税所得额。通过跟踪未折旧成本（undepreciated cost），公司可以更好地制定税务责任策略，并通过在未来几年最大化折旧扣除来推迟税款。此外，未折旧成本（undepreciated cost）还可以影响关于资产处置或替换的决策。当公司考虑出售或更换资产时，必须评估剩余的未折旧成本（undepreciated cost），以确定持有资产或投资于新技术是否具有财务意义。如果未折旧成本（undepreciated cost）相对于新资产的潜在收益较低，公司可能会决定升级。总之，术语未折旧成本（undepreciated cost）在财务分析和决策中起着至关重要的作用。它提供了对公司资产管理的见解，影响财务报告，帮助税务规划，并影响资产处置决策。随着企业在其财务环境中航行，牢牢掌握像未折旧成本（undepreciated cost）这样的术语将使他们能够做出推动增长和可持续性的明智选择。因此，商业专业人士必须熟悉这一概念，并在其财务战略中明智地应用。