writing-down allowance

简明释义

允许的帐面价值减低数额

英英释义

例句

1.The accountant explained how the writing-down allowance 折旧津贴 works during the annual financial review.

会计师在年度财务审查中解释了writing-down allowance 折旧津贴的运作方式。

2.The company applied for a writing-down allowance 折旧津贴 to reduce its taxable income this year.

公司申请了一个writing-down allowance 折旧津贴，以减少今年的应税收入。

3.Our financial strategy includes maximizing the writing-down allowance 折旧津贴 for our assets.

我们的财务战略包括最大化我们资产的writing-down allowance 折旧津贴。

4.For tax purposes, the writing-down allowance 折旧津贴 can significantly impact cash flow.

出于税务目的，writing-down allowance 折旧津贴可以显著影响现金流。

5.Investors should consider the writing-down allowance 折旧津贴 when evaluating the financial health of a business.

投资者在评估企业的财务健康时应考虑writing-down allowance 折旧津贴。

作文

In the realm of accounting and finance, various terms and concepts are essential for understanding how businesses manage their assets. One such term is writing-down allowance, which refers to an accounting provision that allows a company to reduce the value of its assets on the balance sheet. This allowance is crucial for accurately reflecting the current market value of these assets, especially when they have depreciated or become obsolete over time. The writing-down allowance can significantly impact a company's financial statements, influencing both its profitability and tax liabilities.The concept of writing-down allowance is particularly relevant in industries where assets such as machinery, equipment, and inventory can lose value due to wear and tear or technological advancements. For instance, a manufacturing company may purchase a piece of machinery for $100,000. Over the years, as the machinery is used, its value decreases. If the company estimates that the current market value of the machinery is only $60,000, it may decide to apply a writing-down allowance to reflect this depreciation.Applying a writing-down allowance involves adjusting the asset's book value on the balance sheet. This adjustment lowers the asset's value, which in turn affects the company’s overall net worth. Additionally, this reduction in asset value can lead to lower taxable income, providing potential tax benefits for the company. However, it is essential for businesses to apply this allowance judiciously, as excessive write-downs can raise red flags with investors and auditors.Moreover, the writing-down allowance is not just about reducing asset values; it also plays a role in strategic decision-making. Companies may use this allowance to assess the performance of different segments of their business. By analyzing which assets have been written down significantly, management can identify areas that may require improvement or investment. This can lead to better resource allocation and ultimately enhance the company’s operational efficiency.In summary, the writing-down allowance is a vital accounting tool that helps businesses maintain accurate financial records and reflect the true value of their assets. Understanding this concept is essential for anyone involved in finance or accounting, as it directly impacts the financial health of a company. As businesses navigate the complexities of asset management, the writing-down allowance serves as a reminder of the importance of transparency and accuracy in financial reporting. By properly applying this allowance, companies can ensure they present a realistic picture of their financial standing to stakeholders, fostering trust and confidence in their operations.

在会计和财务领域，各种术语和概念对于理解企业如何管理其资产至关重要。其中一个术语是减值准备，它指的是一种会计准备金，允许公司在资产负债表上减少资产的价值。这种准备金对于准确反映这些资产的当前市场价值至关重要，尤其是在资产随着时间的推移而贬值或变得过时时。减值准备可能会显著影响公司的财务报表，影响其盈利能力和税务负担。减值准备的概念在资产如机器设备和库存因磨损或技术进步而贬值的行业中特别相关。例如，一家制造公司可能以100,000美元的价格购买一台机器。随着时间的推移，随着机器的使用，其价值下降。如果公司估计该机器的当前市场价值仅为60,000美元，则可能决定应用减值准备以反映这种贬值。应用减值准备涉及调整资产在资产负债表上的账面价值。这一调整降低了资产的价值，从而影响公司的整体净资产。此外，这种资产价值的减少可能导致应纳税收入的降低，为公司提供潜在的税收利益。然而，企业必须谨慎地应用这一准备金，因为过度的减值可能会引起投资者和审计师的警觉。此外，减值准备不仅仅是关于降低资产价值；它在战略决策中也发挥着作用。公司可以利用这一准备金来评估其业务不同部门的表现。通过分析哪些资产被大幅减值，管理层可以识别出可能需要改进或投资的领域。这可以导致更好的资源分配，并最终提高公司的运营效率。总之，减值准备是一个重要的会计工具，帮助企业保持准确的财务记录，并反映其资产的真实价值。理解这一概念对于任何参与财务或会计的人来说都是必不可少的，因为它直接影响到公司的财务健康。随着企业在资产管理的复杂性中航行，减值准备提醒我们在财务报告中透明和准确的重要性。通过正确应用这一准备金，公司可以确保向利益相关者呈现其财务状况的现实图景，从而增强对其运营的信任和信心。