amortized cost

简明释义

已摊销成本

英英释义

例句

1.The amortized cost 摊销成本 of the equipment was factored into the overall project expenses.

设备的摊销成本 amortized cost被纳入了整体项目费用中。

2.The company calculated the amortized cost 摊销成本 of its new software over five years to determine its annual budget.

公司计算了其新软件的摊销成本 amortized cost，以确定其年度预算。

3.Investors often look at the amortized cost 摊销成本 when assessing the value of a bond over its lifespan.

投资者在评估债券的价值时，通常会考虑摊销成本 amortized cost。

4.The accountant prepared a report detailing the amortized cost 摊销成本 of all fixed assets.

会计准备了一份报告，详细说明了所有固定资产的摊销成本 amortized cost。

5.Understanding the amortized cost 摊销成本 helps businesses make informed financial decisions.

理解摊销成本 amortized cost有助于企业做出明智的财务决策。

作文

In the world of finance and accounting, understanding various cost concepts is crucial for making informed decisions. One such concept is amortized cost, which refers to the gradual reduction of an asset’s value over time through regular payments or depreciation. This method is commonly used for long-term assets, such as loans and intangible assets like patents. By recognizing the amortized cost, businesses can accurately reflect the value of their assets on financial statements, ensuring that stakeholders have a clear picture of the company's financial health.The process of calculating amortized cost involves determining the initial cost of the asset, the useful life of the asset, and the interest rate associated with any financing. For instance, if a company takes out a loan of $10,000 with a term of five years and an interest rate of 5%, the amortized cost would involve regular payments that cover both the principal and the interest over the life of the loan. Each payment reduces the outstanding balance, allowing the company to manage its cash flow effectively.Moreover, the concept of amortized cost extends beyond loans. It applies to other areas such as depreciation of physical assets and the amortization of intangible assets. For example, if a company purchases a patent for $50,000 with a lifespan of ten years, the amortized cost would mean that the company recognizes a $5,000 expense each year on its income statement. This systematic approach helps in aligning expenses with revenues, providing a more accurate reflection of profitability.Understanding amortized cost is essential for investors and analysts as well. When evaluating a company’s financial performance, they often look at how effectively the company manages its assets and liabilities. A company that understands and applies the principle of amortized cost can present a more realistic view of its earnings and asset valuation, leading to better investment decisions.In practice, the implications of amortized cost are significant. Companies that fail to account for this properly may overstate their profits or undervalue their assets, leading to potential financial mismanagement. For instance, if a firm does not amortize its intangible assets correctly, it may appear more profitable than it actually is, misleading investors and stakeholders.In conclusion, the concept of amortized cost is a fundamental aspect of financial management that plays a critical role in asset valuation and financial reporting. By systematically reducing the cost of an asset over its useful life, companies can achieve a clearer understanding of their financial position. For anyone involved in finance, whether as a student, professional, or investor, grasping the intricacies of amortized cost is vital for making sound financial decisions and ensuring transparency in financial reporting.

在金融和会计领域，理解各种成本概念对做出明智的决策至关重要。其中一个概念是摊销成本，指的是通过定期支付或折旧逐渐减少资产价值的方法。这种方法通常用于长期资产，例如贷款和专利等无形资产。通过认识到摊销成本，企业能够在财务报表中准确反映其资产的价值，从而确保利益相关者清楚了解公司的财务健康状况。计算摊销成本的过程涉及确定资产的初始成本、资产的使用寿命以及与任何融资相关的利率。例如，如果一家公司借款10,000美元，期限为五年，利率为5%，则摊销成本将涉及覆盖本金和利息的定期付款。在贷款的生命周期内，每次付款都会减少未偿还的余额，使公司能够有效管理其现金流。此外，摊销成本的概念还扩展到其他领域，如实物资产的折旧和无形资产的摊销。例如，如果一家公司以50,000美元的价格购买了一项专利，使用寿命为十年，则摊销成本意味着公司每年在其损益表上确认5,000美元的费用。这种系统性的方法有助于将费用与收入对齐，从而提供更准确的盈利反映。理解摊销成本对于投资者和分析师也至关重要。在评估公司的财务表现时，他们通常会关注公司管理资产和负债的有效性。能够理解并应用摊销成本原则的公司可以呈现出更真实的收益和资产估值，从而促进更好的投资决策。在实践中，摊销成本的影响是显著的。未能正确考虑这一点的公司可能会夸大其利润或低估其资产，导致潜在的财务管理不善。例如，如果一家公司没有正确摊销其无形资产，它可能看起来比实际更有盈利能力，从而误导投资者和利益相关者。总之，摊销成本的概念是财务管理的一个基本方面，在资产估值和财务报告中发挥着关键作用。通过在资产的使用寿命内系统地减少资产成本，公司能够更清晰地理解其财务状况。对于任何参与金融的人，无论是学生、专业人士还是投资者，掌握摊销成本的复杂性对于做出合理的财务决策和确保财务报告的透明性至关重要。