computation of depreciation

简明释义

折旧的计算法

英英释义

例句

1.During the financial audit, the computation of depreciation 折旧计算 was thoroughly reviewed by the auditors.

在财务审计过程中，审计员对computation of depreciation 折旧计算进行了全面审查。

2.The accountant was responsible for the computation of depreciation 折旧计算 on all company assets.

会计负责所有公司资产的computation of depreciation 折旧计算。

3.The computation of depreciation 折旧计算 is essential for understanding the true value of a company's assets over time.

对一个公司的资产进行时间跨度内的真实价值理解至关重要，这就需要进行computation of depreciation 折旧计算。

4.The computation of depreciation 折旧计算 method chosen by the company affects its taxable income.

公司选择的computation of depreciation 折旧计算方法会影响其应纳税所得额。

5.To prepare the annual financial statement, we need to complete the computation of depreciation 折旧计算 for all fixed assets.

为了准备年度财务报表，我们需要完成所有固定资产的computation of depreciation 折旧计算。

作文

In the world of accounting and finance, the computation of depreciation plays a crucial role in accurately reflecting the value of an asset over time. Depreciation is the process of allocating the cost of a tangible asset over its useful life. This is important for businesses as it affects both their financial statements and tax obligations. Understanding the computation of depreciation allows companies to make informed decisions regarding asset management and investment strategies.There are several methods used in the computation of depreciation, each with its own advantages and disadvantages. The most common methods include straight-line depreciation, declining balance depreciation, and units of production depreciation. Straight-line depreciation is the simplest and most widely used method. It involves taking the initial cost of the asset, subtracting its salvage value (the estimated residual value at the end of its useful life), and then dividing that amount by the number of years the asset is expected to be in use. This results in a consistent annual expense that can be easily projected and managed. On the other hand, declining balance depreciation accelerates the expense recognition in the earlier years of an asset's life. This method applies a fixed percentage to the asset's book value at the beginning of each year, resulting in larger deductions initially and smaller deductions later on. This approach can be beneficial for businesses that want to reduce their taxable income in the early years of an asset’s life. Units of production depreciation ties the expense directly to the usage of the asset. This method calculates depreciation based on the actual output or usage of the asset, making it ideal for machinery and equipment that may have varying levels of activity. By using this method, companies can match the expense with the revenue generated from the asset, providing a more accurate representation of profitability. The computation of depreciation is not only essential for financial reporting but also for tax purposes. Businesses can deduct depreciation expenses from their taxable income, which can lead to significant tax savings. However, it is vital for companies to adhere to the guidelines set forth by accounting standards and tax regulations to ensure compliance and avoid potential penalties. Furthermore, the computation of depreciation can influence investment decisions. Investors often analyze a company's depreciation expenses to assess its asset utilization and overall financial health. A company with high depreciation might indicate that it is heavily investing in assets, which could either be a sign of growth or a potential red flag if those assets are not generating sufficient returns. In conclusion, the computation of depreciation is a fundamental aspect of accounting that impacts both financial reporting and tax obligations. By understanding the various methods of depreciation, businesses can effectively manage their assets, optimize their tax strategies, and provide valuable information to stakeholders. As the business environment continues to evolve, so too will the practices surrounding the computation of depreciation, making it essential for professionals in the field to stay informed and adapt accordingly.

在会计和金融的世界中，折旧计算在准确反映资产随时间变化的价值方面发挥着至关重要的作用。折旧是将有形资产的成本分配到其使用寿命的过程。这对于企业而言非常重要，因为它影响了他们的财务报表和税务义务。理解折旧计算使公司能够就资产管理和投资策略做出明智的决策。在折旧计算中，有几种方法，每种方法都有其优缺点。最常用的方法包括直线法、递减余额法和产量法。直线法是最简单和最广泛使用的方法。它涉及将资产的初始成本减去其残值（预计在使用寿命结束时的剩余价值），然后将该金额除以资产预计使用的年数。这导致每年产生一致的费用，可以轻松预测和管理。另一方面，递减余额法加速了资产生命周期早期的费用确认。这种方法对每年的资产账面价值应用固定百分比，导致最初的大额扣除和后来的小额扣除。这种方法对于希望在资产生命周期的早期减少应纳税收入的企业可能是有利的。产量法将费用直接与资产的使用量挂钩。这种方法根据资产的实际产出或使用情况计算折旧，适用于可能具有不同活动水平的机械和设备。通过使用这种方法，公司可以将费用与资产所产生的收入匹配，从而提供更准确的盈利能力表现。折旧计算不仅对财务报告至关重要，而且对税务目的也至关重要。企业可以从应纳税收入中扣除折旧费用，这可以带来显著的税收节省。然而，公司必须遵循会计标准和税务法规所规定的指南，以确保合规并避免潜在的处罚。此外，折旧计算可以影响投资决策。投资者通常会分析公司的折旧费用，以评估其资产利用率和整体财务健康状况。高折旧的公司可能表明它正在大量投资于资产，这可能是增长的迹象，或者如果这些资产未能产生足够的回报，则可能是潜在的警告信号。总之，折旧计算是会计的一个基本方面，影响财务报告和税务义务。通过理解各种折旧方法，企业可以有效管理其资产，优化税务策略，并向利益相关者提供有价值的信息。随着商业环境的不断发展，围绕折旧计算的实践也将不断演变，因此该领域的专业人士必须保持信息灵通并相应地调整。