net income after depletion

简明释义

折耗后净收益

英英释义

例句

1.Investors are particularly concerned about the net income after depletion when evaluating the sustainability of mining operations.

在评估采矿作业的可持续性时，投资者特别关注扣除耗损后的净收入。

2.The net income after depletion is crucial for understanding the long-term viability of the business.

理解企业的长期可行性，扣除耗损后的净收入至关重要。

3.To accurately assess profitability, we must consider the net income after depletion of our oil fields.

为了准确评估盈利能力，我们必须考虑我们油田的扣除耗损后的净收入。

4.The accountant provided a detailed report on the net income after depletion for the fiscal year.

会计师提供了关于本财政年度扣除耗损后的净收入的详细报告。

5.The company's net income after depletion showed a significant decline due to the exhaustion of natural resources.

由于自然资源的枯竭，该公司的净收入在扣除耗损后出现了显著下降。

作文

In the world of finance and accounting, understanding various terms is crucial for effective decision-making. One such term that often comes up in discussions related to businesses, especially those involved in natural resource extraction, is net income after depletion. This phrase refers to the profit a company earns after accounting for the reduction in the value of its natural resources due to extraction or depletion over time. Depletion is similar to depreciation, but it specifically pertains to natural resources such as oil, gas, minerals, and timber. To comprehend the significance of net income after depletion, we must first understand what depletion means. When a company extracts a natural resource, it diminishes the amount available for future use. For instance, when an oil company drills for oil, it reduces the total amount of oil in the ground. Over time, as more oil is extracted, the value of the remaining resources decreases. This decrease in value must be reflected in the company's financial statements, which is where the concept of depletion comes into play.Depletion can be calculated using different methods, such as the cost method or the percentage method. The cost method involves allocating the total cost of the resource over its estimated useful life, while the percentage method calculates depletion based on a fixed percentage of the revenue generated from the resource. Regardless of the method used, the goal is to accurately reflect the diminishing value of the resource on the balance sheet.Once depletion is accounted for, businesses can determine their net income after depletion. This figure is essential for stakeholders, including investors, creditors, and management, as it provides a clearer picture of a company's profitability. It shows how much profit remains after considering the costs associated with extracting and utilizing natural resources. For example, consider a mining company that generates $1 million in revenue from selling minerals. If the depletion expense is calculated to be $200,000, the company's net income before depletion would be $1 million, but its net income after depletion would be only $800,000. This $800,000 represents the actual profit the company retains after recognizing the decline in the value of its mineral reserves. Understanding net income after depletion is especially important for investors looking to assess the long-term viability of a resource-based company. A consistent decrease in net income after depletion could indicate that a company is running out of resources or that it is not managing its extraction processes efficiently. Therefore, investors must analyze this metric alongside other financial indicators to make informed investment decisions.In conclusion, net income after depletion is a vital financial metric that provides insight into a company's profitability after accounting for the depletion of its natural resources. By understanding how depletion affects financial statements, stakeholders can better evaluate a company's performance, sustainability, and future prospects. As industries increasingly face scrutiny over resource management and environmental impact, comprehending this concept will become even more critical for businesses operating in resource-intensive sectors.

在金融和会计的世界中，理解各种术语对于有效决策至关重要。其中一个经常出现在与企业讨论中的术语，尤其是那些涉及自然资源开采的企业，就是净收入扣除枯竭后的收入。这个短语指的是公司在考虑由于提取或随时间推移的枯竭而减少的自然资源价值后所赚取的利润。枯竭类似于折旧，但它特别涉及石油、天然气、矿产和木材等自然资源。要理解净收入扣除枯竭后的收入的重要性，我们必须首先了解什么是枯竭。当一家公司提取自然资源时，它减少了未来可用的资源量。例如，当一家石油公司钻探石油时，它减少了地下可用的石油总量。随着时间的推移，随着更多石油的提取，剩余资源的价值会下降。这种价值的下降必须在公司的财务报表中反映出来，这就是枯竭概念发挥作用的地方。枯竭可以使用不同的方法进行计算，例如成本法或百分比法。成本法涉及将资源的总成本分配到其估计的使用寿命中，而百分比法则根据从资源中产生的收入的固定百分比来计算枯竭。无论使用哪种方法，目标都是准确地反映资源在资产负债表上的价值减少。一旦考虑了枯竭，企业就可以确定其净收入扣除枯竭后的收入。这一数字对利益相关者，包括投资者、债权人和管理层至关重要，因为它提供了公司盈利能力的更清晰图景。它显示了在考虑与提取和利用自然资源相关的成本后，剩下多少利润。例如，考虑一家矿业公司，它通过销售矿物获得100万美元的收入。如果计算出的枯竭费用为20万美元，那么公司的税前净收入将为100万美元，但其净收入扣除枯竭后的收入仅为80万美元。这80万美元代表了公司在承认矿藏价值下降后实际保留的利润。理解净收入扣除枯竭后的收入对于希望评估资源型公司长期生存能力的投资者尤其重要。持续的净收入下降可能表明公司正在耗尽资源，或者没有有效管理其开采过程。因此，投资者必须将这一指标与其他财务指标结合分析，以做出明智的投资决策。总之，净收入扣除枯竭后的收入是一个重要的财务指标，为公司在考虑自然资源枯竭后盈利能力提供了洞察。通过理解枯竭如何影响财务报表，利益相关者可以更好地评估公司的业绩、可持续性和未来前景。随着行业越来越受到资源管理和环境影响的审查，理解这一概念对于在资源密集型行业运营的企业来说将变得更加重要。