depletion expense

简明释义

折耗费用

英英释义

例句

1.The accountant calculated the depletion expense based on the amount of minerals extracted during the quarter.

会计师根据季度内提取的矿物量计算了耗竭费用。

2.As the oil field was depleted, the depletion expense increased significantly in the financial statements.

随着油田的枯竭，财务报表中的耗竭费用显著增加。

3.Investors should consider the depletion expense when evaluating the profitability of mining companies.

投资者在评估矿业公司的盈利能力时，应考虑到耗竭费用。

4.The company reported a significant depletion expense for the year due to the extraction of natural resources.

由于提取自然资源，该公司报告了年度内显著的耗竭费用。

5.A higher depletion expense can impact the cash flow of resource-oriented businesses.

更高的耗竭费用可能会影响以资源为导向的企业的现金流。

作文

Understanding the concept of depletion expense is crucial for anyone involved in accounting or financial management, especially in industries that rely on natural resources. The term refers to the allocation of the cost of extracting natural resources over time, reflecting the reduction in the resource's value as it is used. This expense is particularly relevant for companies engaged in mining, oil extraction, and forestry, where the resources are finite and their usage diminishes their future availability. When a company incurs costs related to the acquisition of natural resources, these costs are not fully expensed in the year they are incurred. Instead, they are capitalized as an asset on the balance sheet. Over time, as the resources are extracted, a portion of this capitalized cost is recognized as an expense in the income statement through the process of depletion. This method allows companies to match the expense of resource consumption with the revenue generated from its sale, adhering to the matching principle in accounting. The calculation of depletion expense can be done using several methods, with the most common being the cost method and the percentage method. Under the cost method, the total cost of the resource is divided by the estimated number of units that can be extracted, resulting in a per-unit depletion rate. This rate is then multiplied by the number of units extracted during the period to determine the total depletion expense. On the other hand, the percentage method applies a fixed percentage to the revenue generated from the sale of the resource, which can be simpler but may not accurately reflect the actual resource depletion. For example, if a mining company has spent $1 million on acquiring mineral rights and estimates that it can extract 100,000 tons of minerals, the depletion expense per ton would be $10. If the company extracts 10,000 tons in a given year, the depletion expense for that year would be $100,000. This systematic approach ensures that financial statements provide a true and fair view of the company’s financial position and performance. Moreover, understanding depletion expense is essential for investors and stakeholders who analyze a company's financial health. A high depletion expense relative to revenues may indicate that a company is rapidly exhausting its resources, potentially leading to long-term sustainability issues. Conversely, a well-managed depletion expense can signal efficient resource use and effective management practices. In conclusion, the concept of depletion expense plays a vital role in the financial reporting of companies that utilize natural resources. By recognizing the cost associated with resource extraction over time, businesses can present a more accurate picture of their profitability and resource management. Understanding this concept not only aids in compliance with accounting standards but also enhances the decision-making process for managers and investors alike. Thus, grasping the intricacies of depletion expense is key for anyone looking to navigate the complexities of financial management in resource-dependent industries.

理解耗竭费用的概念对于任何参与会计或财务管理的人来说都是至关重要的，尤其是在依赖自然资源的行业中。这个术语指的是将提取自然资源的成本分配到时间上的过程，反映出随着资源的使用，其价值的减少。这个费用对于从事采矿、石油开采和林业的公司尤其相关，因为这些资源是有限的，并且它们的使用会减少未来的可用性。当一家公司发生与自然资源获取相关的成本时，这些成本并不是在发生的年份全部列为费用。相反，它们作为资产在资产负债表上资本化。随着时间的推移，随着资源的提取，这部分资本化的成本通过耗竭过程被确认作为损益表中的费用。这种方法使公司能够将资源消耗的费用与其销售产生的收入相匹配，遵循会计中的配比原则。耗竭费用的计算可以通过几种方法进行，其中最常见的是成本法和百分比法。在成本法下，资源的总成本除以估计可提取的单位数量，从而得出每单位的耗竭率。然后将该费率乘以在期间提取的单位数量，以确定总的耗竭费用。另一方面，百分比法对资源销售所产生的收入应用固定百分比，这可能更简单，但可能并不准确反映实际的资源耗竭。例如，如果一家矿业公司在获取矿权上花费了100万美元，并估计可以提取100,000吨矿物，那么每吨的耗竭费用将为10美元。如果公司在某一年提取了10,000吨，那么该年的耗竭费用将为100,000美元。这种系统的方法确保财务报表提供公司的财务状况和业绩的真实公允视图。此外，了解耗竭费用对于分析公司财务健康状况的投资者和利益相关者至关重要。相对于收入，高耗竭费用可能表明公司正在快速耗尽其资源，可能导致长期的可持续性问题。相反，管理良好的耗竭费用可以表明资源使用效率和有效的管理实践。总之，耗竭费用的概念在利用自然资源的公司的财务报告中发挥着至关重要的作用。通过识别与资源提取相关的成本随时间的变化，企业可以呈现出更准确的盈利能力和资源管理图景。理解这一概念不仅有助于遵守会计标准，还增强了管理者和投资者的决策过程。因此，掌握耗竭费用的复杂性对于希望在依赖资源的行业中驾驭财务管理复杂性的人来说是关键。