depreciation salvage value

简明释义

折旧残值

英英释义

例句

1.The accountant noted that the depreciation salvage value (折旧残值) of the machinery would affect the annual depreciation expense.

会计指出，机器的depreciation salvage value（折旧残值）会影响年度折旧费用。

2.Understanding the depreciation salvage value (折旧残值) helps businesses make informed decisions about asset replacements.

理解depreciation salvage value（折旧残值）有助于企业在资产更换方面做出明智的决策。

3.When calculating the total cost of ownership for a vehicle, it's important to consider the depreciation salvage value (折旧残值) at the end of its useful life.

在计算一辆车的总拥有成本时，考虑其使用寿命结束时的depreciation salvage value（折旧残值）是很重要的。

4.In our financial projections, we estimated the depreciation salvage value (折旧残值) of the equipment to be around $5,000.

在我们的财务预测中，我们估计设备的depreciation salvage value（折旧残值）约为5000美元。

5.A higher depreciation salvage value (折旧残值) can lead to lower depreciation charges each year.

较高的depreciation salvage value（折旧残值）可能导致每年的折旧费用降低。

作文

In the world of finance and accounting, understanding the concept of depreciation salvage value is crucial for both businesses and individuals. depreciation salvage value refers to the estimated residual value of an asset at the end of its useful life. This value is significant because it affects how much a company can expect to recover from the sale of an asset after it has been used for its intended purpose. In essence, depreciation salvage value helps businesses determine the total cost of ownership of an asset over time, which in turn influences their budgeting and financial planning decisions.When a company purchases an asset, such as machinery or equipment, it typically expects that asset to have a useful life of several years. During this time, the asset will lose value due to wear and tear, obsolescence, or market conditions. This loss of value is calculated through depreciation, which is an accounting method used to allocate the cost of an asset over its useful life. However, not all assets lose value indefinitely; many retain some worth even after they are no longer in use. This remaining value is what we refer to as depreciation salvage value.For example, consider a company that buys a delivery truck for $30,000. The truck is expected to have a useful life of five years, after which the company estimates that it will have a depreciation salvage value of $5,000. Throughout the truck's life, the company will record depreciation expenses that reflect the truck's declining value. At the end of five years, when the company decides to sell the truck, it can expect to receive approximately $5,000 from the sale. This amount is critical for the company to consider in its financial statements, as it impacts the overall profitability of the asset.Understanding depreciation salvage value is not only important for accounting purposes but also for tax implications. In many jurisdictions, businesses can deduct depreciation expenses from their taxable income, thus lowering their tax burden. However, if a business underestimates the depreciation salvage value, it may end up paying higher taxes than necessary. Conversely, overestimating this value could result in lower depreciation deductions, affecting cash flow negatively.Additionally, the calculation of depreciation salvage value can vary depending on the type of asset and the methods used for depreciation. Different industries may use different approaches to assess the salvage value, and it can be influenced by factors such as market demand, technological advancements, and changes in consumer preferences. Therefore, it is essential for businesses to conduct thorough research and analysis when determining the depreciation salvage value of their assets.In conclusion, the concept of depreciation salvage value plays a vital role in financial management. It helps businesses make informed decisions regarding asset acquisition, budgeting, and tax planning. By accurately estimating the depreciation salvage value of their assets, companies can enhance their financial strategies and improve their overall profitability. Understanding this concept is essential for anyone involved in finance or accounting, as it directly impacts the bottom line and the long-term sustainability of a business.

在金融和会计领域，理解折旧残值的概念对企业和个人至关重要。折旧残值是指资产在其使用寿命结束时的估计残余价值。这个价值非常重要，因为它影响着公司在资产使用完毕后预计能从销售中恢复多少资金。归根结底，折旧残值帮助企业确定资产在一段时间内的总拥有成本，这反过来又影响到他们的预算和财务规划决策。当一家公司购买资产，如机器或设备时，它通常期望该资产有几年的使用寿命。在这段时间内，资产由于磨损、过时或市场条件的变化而会贬值。这种价值的损失通过折旧计算，折旧是一种会计方法，用于在资产的使用寿命内分配资产的成本。然而，并非所有资产都会无限期贬值；许多资产即使在不再使用后仍保留一定的价值。这个剩余价值就是我们所称的折旧残值。例如，考虑一家以30,000美元购买送货卡车的公司。该卡车预计有五年的使用寿命，之后公司估计它将有5,000美元的折旧残值。在卡车的使用期间，公司将记录反映卡车价值下降的折旧费用。在五年结束时，当公司决定出售卡车时，它可以预期从销售中获得大约5,000美元。这一金额对公司在财务报表中的考虑至关重要，因为它影响了资产的整体盈利能力。理解折旧残值不仅对会计目的重要，还涉及税务影响。在许多法域，企业可以从其应纳税收入中扣除折旧费用，从而降低税负。然而，如果企业低估了折旧残值，可能会导致支付比必要的更高的税款。相反，过高估计该价值可能导致较低的折旧扣除，负面影响现金流。此外，折旧残值的计算可能因资产类型和使用的折旧方法而异。不同的行业可能采用不同的方法来评估残值，并且可能受到市场需求、技术进步和消费者偏好变化等因素的影响。因此，企业在确定其资产的折旧残值时进行彻底的研究和分析是至关重要的。总之，折旧残值的概念在财务管理中发挥着至关重要的作用。它帮助企业就资产收购、预算和税务规划做出明智的决定。通过准确估计其资产的折旧残值，公司可以增强其财务战略，提高整体盈利能力。理解这一概念对任何参与财务或会计的人来说都是必不可少的，因为它直接影响到企业的利润和长期可持续性。