depreciable cost

简明释义

应分期摊销成本

英英释义

例句

1.The depreciable cost of the vehicle was determined based on its initial purchase price and expected lifespan.

该车辆的可折旧成本是根据其初始购买价格和预期寿命确定的。

2.Understanding the depreciable cost helps businesses manage their cash flow effectively.

理解可折旧成本有助于企业有效管理现金流。

3.The accountant calculated the depreciable cost of the new machinery to determine the annual expense.

会计师计算了新机器的可折旧成本以确定年度费用。

4.The company allocated a portion of the depreciable cost to each fiscal year for tax purposes.

公司为税务目的将一部分可折旧成本分配到每个财政年度。

5.In financial statements, the depreciable cost is crucial for assessing asset value over time.

在财务报表中，可折旧成本对于评估资产随时间的价值至关重要。

作文

Understanding the concept of depreciable cost is crucial for anyone involved in accounting or finance. The term refers to the portion of an asset's cost that can be deducted over time as the asset loses value due to wear and tear, age, or obsolescence. In simpler terms, depreciable cost (可折旧成本) represents the amount that a business can write off as an expense on its financial statements. This process allows businesses to allocate the cost of an asset over its useful life, thereby reflecting a more accurate picture of their financial standing.For instance, consider a company that purchases machinery for $100,000. If the machinery has an estimated useful life of 10 years, the company might determine that the depreciable cost (可折旧成本) is $10,000 per year. Each year, this amount can be deducted from the company’s taxable income, thus reducing their tax liability. This is beneficial for cash flow management, as it allows the company to retain more capital for reinvestment or other operational needs.There are various methods to calculate depreciable cost (可折旧成本), including straight-line depreciation, declining balance depreciation, and units of production method. The straight-line method is the simplest, where the same amount is deducted each year. On the other hand, the declining balance method allows for larger deductions in the earlier years of an asset's life, which can be advantageous for companies looking to maximize their tax benefits early on.Furthermore, understanding depreciable cost (可折旧成本) is not just about tax deductions; it also plays a significant role in financial reporting. Investors and stakeholders often look at a company's depreciation expenses to assess its profitability and operational efficiency. A company with high depreciation costs may indicate heavy investment in fixed assets, which could either be a sign of growth potential or financial strain, depending on the context.Moreover, businesses must be aware of the implications of miscalculating depreciable cost (可折旧成本). Overstating depreciation can lead to lower reported profits, which might affect stock prices and investor confidence. Conversely, understating it can result in tax penalties and misrepresentation of financial health. Therefore, accuracy in determining the depreciable cost (可折旧成本) is essential for maintaining transparency and compliance with accounting standards.In conclusion, the concept of depreciable cost (可折旧成本) is a fundamental aspect of accounting that helps businesses manage their finances effectively. By understanding how to calculate and report depreciation, companies can improve their financial planning and decision-making processes. As the business environment continues to evolve, staying informed about such financial principles will ensure that organizations remain competitive and financially sound.

理解可折旧成本的概念对任何参与会计或金融的人来说都是至关重要的。这个术语指的是资产成本中可以随着时间推移而扣除的部分，因为资产由于磨损、老化或过时而贬值。简单来说，可折旧成本代表企业可以在财务报表上作为费用抵扣的金额。这一过程使企业能够在资产的使用寿命内分配其成本，从而更准确地反映其财务状况。例如，考虑一家购买价值10万美元的机器的公司。如果该机器的预计使用寿命为10年，公司可能会确定每年的可折旧成本为1万美元。每年，这个金额可以从公司的应税收入中扣除，从而减少其税收负担。这对现金流管理是有利的，因为它使公司能够保留更多资本用于再投资或其他运营需求。计算可折旧成本的方法有多种，包括直线法、递减余额法和产量法。直线法是最简单的，每年扣除相同的金额。另一方面，递减余额法允许在资产生命周期的早期年份进行更大额的扣除，这对希望尽早最大化税收利益的公司来说可能是有利的。此外，理解可折旧成本不仅仅是税收扣除；它在财务报告中也起着重要作用。投资者和利益相关者通常会关注公司的折旧费用，以评估其盈利能力和运营效率。高折旧成本的公司可能表明在固定资产上的重投资，这可能是增长潜力的迹象，也可能是财务压力的表现，具体取决于上下文。此外，企业必须意识到错误计算可折旧成本的影响。夸大折旧可能导致报告利润下降，这可能影响股价和投资者信心。相反，低估则可能导致税收处罚和财务健康状况的误报。因此，准确确定可折旧成本对于保持透明度和遵守会计标准至关重要。总之，可折旧成本的概念是会计的一个基本方面，有助于企业有效管理其财务。通过理解如何计算和报告折旧，公司可以改善其财务规划和决策过程。随着商业环境的不断演变，了解这些财务原则将确保组织保持竞争力和财务健康。