depreciable property

简明释义

应折旧财产

英英释义

例句

1.When calculating taxes, it's important to account for all depreciable property owned by the business.

在计算税款时，考虑到企业拥有的所有可折旧资产是很重要的。

2.The accountant listed the company's equipment as depreciable property in the financial statements.

会计在财务报表中将公司的设备列为可折旧资产。

3.The IRS allows businesses to deduct the depreciation of depreciable property over time.

美国国税局允许企业随着时间的推移扣除可折旧资产的折旧费用。

4.The new truck purchased for deliveries is classified as depreciable property by the business.

公司购买的新卡车被归类为可折旧资产。

5.Investors often look for depreciable property to maximize their tax deductions.

投资者通常寻找可折旧资产以最大化他们的税收扣除。

作文

In the realm of accounting and finance, understanding the concept of depreciable property is crucial for both businesses and individuals. Depreciable property refers to tangible assets that have a limited useful life and can lose value over time due to wear and tear, obsolescence, or other factors. These assets are essential for a company's operations and can include machinery, vehicles, buildings, and equipment, among others.When a business acquires depreciable property, it is important to recognize that this property will not retain its full value indefinitely. Instead, it will depreciate over time, which is why accounting practices require companies to allocate the cost of these assets over their useful lives. This allocation is known as depreciation, and it allows businesses to spread the expense of the asset over the years in which it is used.For example, if a company purchases a delivery truck for $30,000 and estimates that it will have a useful life of five years, it may choose to use straight-line depreciation. This method would allocate $6,000 each year as an expense, reflecting the truck's decreasing value. By doing so, the company can accurately represent its financial position and avoid overstating its profits.The significance of depreciable property extends beyond mere accounting practices. Understanding how to manage and account for these assets can have substantial tax implications. In many jurisdictions, businesses can deduct depreciation expenses from their taxable income, thus reducing their overall tax liability. This incentivizes companies to invest in new equipment and technology, ultimately driving economic growth.Furthermore, the management of depreciable property requires careful planning and consideration. Businesses must regularly assess the condition of their assets and determine whether they should be repaired, replaced, or upgraded. This ongoing evaluation ensures that companies remain competitive and can operate efficiently without excessive downtime.In addition to traditional businesses, individuals also encounter depreciable property in their personal finances. For instance, when someone buys a car, it is a form of depreciable property because the vehicle will lose value over time. Understanding this concept helps individuals make informed decisions about purchasing and maintaining their assets. It also plays a role in financial planning, as individuals need to account for depreciation when considering the resale value of their possessions.In conclusion, the concept of depreciable property is a fundamental aspect of accounting and financial management. Recognizing that certain tangible assets lose value over time allows businesses and individuals to make more informed decisions regarding their investments. By properly accounting for these assets through depreciation, organizations can present a more accurate picture of their financial health and optimize their tax positions. Additionally, understanding depreciable property aids in effective asset management, ensuring that businesses and individuals alike can maintain their competitive edge in an ever-changing economic landscape.

在会计和金融领域，理解可折旧财产的概念对于企业和个人至关重要。可折旧财产是指具有有限使用寿命并且由于磨损、过时或其他因素而可能贬值的有形资产。这些资产对公司的运营至关重要，包括机械、车辆、建筑物和设备等。当企业获得可折旧财产时，重要的是要认识到这些财产不会无限期保持其全部价值。相反，它们会随着时间的推移而贬值，这就是会计实践要求公司在其使用的年限内分摊这些资产成本的原因。这个分配被称为折旧，它使企业能够在资产使用的年份中分摊费用。例如，如果一家公司以30,000美元购买了一辆送货卡车，并估计其使用寿命为五年，它可能选择使用直线折旧法。这种方法将每年分配6,000美元作为费用，反映卡车的价值下降。通过这样做，公司可以准确地表示其财务状况，避免高估其利润。可折旧财产的重要性超出了单纯的会计实践。理解如何管理和核算这些资产可能对税收产生重大影响。在许多司法管辖区，企业可以从应纳税所得中扣除折旧费用，从而减少整体税负。这激励企业投资新设备和技术，从而推动经济增长。此外，管理可折旧财产需要仔细的规划和考虑。企业必须定期评估其资产的状况，并确定是否应该修理、更换或升级。这种持续的评估确保公司保持竞争力，能够高效运营，而不会出现过多的停机时间。除了传统企业外，个人在个人财务中也会遇到可折旧财产。例如，当某人购买汽车时，这是一种可折旧财产，因为该车辆会随着时间的推移而贬值。理解这一概念帮助个人在购买和维护资产时做出明智的决策。它还在财务规划中发挥作用，因为个人在考虑其财产的转售价值时需要考虑折旧。总之，可折旧财产的概念是会计和财务管理的基本方面。认识到某些有形资产随着时间的推移而贬值，使企业和个人能够就其投资做出更明智的决策。通过正确核算这些资产的折旧，组织可以呈现出更准确的财务状况，并优化其税务位置。此外，理解可折旧财产有助于有效的资产管理，确保企业和个人在不断变化的经济环境中保持竞争优势。