depreciable cost

简明释义

应折旧成本

英英释义

例句

1.Investors should consider the depreciable cost of assets when evaluating a company's financial health.

投资者在评估公司的财务健康时应考虑资产的折旧成本。

2.The company calculated the depreciable cost of its new machinery to determine the annual depreciation expense.

公司计算了新机器的折旧成本以确定年度折旧费用。

3.The accountant explained how to allocate the depreciable cost over the useful life of the equipment.

会计解释了如何在设备的使用寿命内分配折旧成本。

4.To comply with tax regulations, businesses must accurately report their depreciable cost for fixed assets.

为了遵守税收法规，企业必须准确报告其固定资产的折旧成本。

5.When purchasing a vehicle for business use, it is important to calculate its depreciable cost correctly.

在购买用于商业用途的车辆时，正确计算其折旧成本是很重要的。

作文

In the realm of accounting and finance, understanding the concept of depreciable cost is essential for both businesses and individuals. The term refers to the portion of an asset's cost that can be deducted over time due to wear and tear, obsolescence, or other factors that diminish its value. This concept is particularly important when it comes to tangible assets like machinery, vehicles, and buildings, which are crucial for the operations of many businesses.When a company acquires a fixed asset, it typically incurs a significant initial expense. However, rather than recognizing this entire expense in the year of purchase, accounting principles allow businesses to spread the cost over the useful life of the asset. This allocation of cost helps in matching the expenses with the revenues generated by the asset, providing a more accurate picture of the company's financial performance. The depreciable cost of an asset is calculated by subtracting its salvage value from its original purchase price. The salvage value is the estimated amount that the asset will be worth at the end of its useful life.For example, consider a company that purchases a delivery truck for $30,000. If the estimated salvage value of the truck after five years is $5,000, the depreciable cost would be $25,000 ($30,000 - $5,000). This amount can then be allocated annually over the truck's useful life, typically using methods such as straight-line depreciation or declining balance depreciation. The straight-line method spreads the depreciable cost evenly over the asset's life, while the declining balance method allocates a larger expense in the earlier years and less in the later years.Understanding depreciable cost is not only crucial for financial reporting but also for tax purposes. Many tax jurisdictions allow businesses to deduct depreciation expenses from their taxable income, thereby reducing the overall tax liability. This incentivizes companies to invest in new equipment and technology, ultimately driving growth and innovation.However, businesses must be diligent in tracking their assets and calculating depreciable cost accurately. Failure to do so can lead to financial misstatements, which may result in penalties or legal issues. Additionally, companies should regularly review their assets' useful lives and salvage values to ensure that their depreciation calculations reflect current market conditions.In conclusion, the concept of depreciable cost plays a vital role in accounting and finance. It allows businesses to allocate costs appropriately, match expenses with revenues, and take advantage of tax deductions. A thorough understanding of this concept can help businesses make informed decisions regarding asset acquisition and management, ultimately contributing to their long-term success. As the business environment continues to evolve, staying updated on accounting practices related to depreciable cost will remain essential for financial professionals and business owners alike.

在会计和金融领域，理解折旧成本的概念对企业和个人至关重要。这个术语指的是由于磨损、过时或其他因素导致资产价值降低而可以在一段时间内扣除的资产成本部分。这个概念在涉及到机械、车辆和建筑等有形资产时尤为重要，这些资产对许多企业的运营至关重要。当一家公司购买固定资产时，通常会产生大量的初始费用。然而，根据会计原则，企业并不需要在购买的年份内将这笔费用全部列入账目，而是可以在资产的使用寿命内分摊成本。这种费用分配有助于将支出与资产所产生的收入相匹配，从而提供公司财务表现的更准确图景。资产的折旧成本是通过从其原始购买价格中减去其残值来计算的。残值是指资产在其使用寿命结束时的预估价值。例如，考虑一家购买配送卡车的公司，价格为30,000美元。如果该卡车在五年后预计的残值为5,000美元，则折旧成本将为25,000美元（30,000美元 - 5,000美元）。然后，这个金额可以在卡车的使用寿命内每年分配，通常使用直线折旧法或递减余额法。直线法在资产的生命周期内均匀分摊折旧成本，而递减余额法则在早期年份分配较大的费用，在后期年份分配较少的费用。理解折旧成本不仅对财务报告至关重要，而且对税务目的也很重要。许多税务管辖区允许企业从应税收入中扣除折旧费用，从而减少整体税负。这激励公司投资新设备和技术，最终推动增长和创新。然而，企业必须认真跟踪其资产并准确计算折旧成本。如果不这样做，可能会导致财务报表错误，从而导致罚款或法律问题。此外，公司应定期审查其资产的使用寿命和残值，以确保其折旧计算反映当前市场条件。总之，折旧成本的概念在会计和金融中发挥着重要作用。它使企业能够适当地分配成本，将支出与收入相匹配，并利用税收扣除。对这一概念的透彻理解可以帮助企业在资产收购和管理方面做出明智的决策，最终促进其长期成功。随着商业环境的不断演变，保持对与折旧成本相关的会计实践的更新将对财务专业人士和企业主而言仍然至关重要。