depreciated cost

简明释义

折旧后成本

英英释义

例句

1.The accountant calculated the depreciated cost of the equipment to determine its current value.

会计计算了设备的折旧成本以确定其当前价值。

2.For tax purposes, we need to report the depreciated cost of our assets.

出于税务目的，我们需要报告我们资产的折旧成本。

3.The depreciated cost of the vehicle will affect our financial statements this quarter.

本季度，车辆的折旧成本将影响我们的财务报表。

4.We need to adjust our records to reflect the depreciated cost of the software licenses.

我们需要调整记录，以反映软件许可证的折旧成本。

5.Investors often look at the depreciated cost of fixed assets when evaluating a company's financial health.

投资者在评估公司财务健康时，通常会关注固定资产的折旧成本。

作文

Understanding the concept of depreciated cost is essential for anyone involved in financial management or accounting. Depreciation refers to the reduction in value of an asset over time, typically due to wear and tear, age, or obsolescence. When we talk about depreciated cost (折旧成本), we are referring to the adjusted value of an asset after accounting for depreciation. This concept plays a crucial role in determining the actual worth of an asset on a company's balance sheet.In business, assets such as machinery, vehicles, and buildings are vital for operations. However, these assets do not retain their original value indefinitely. For instance, if a company purchases a piece of machinery for $100,000, that machinery will lose value over time. After a few years, it might be worth only $70,000 due to usage and technological advancements. The difference in value represents the depreciated cost (折旧成本) of the asset.Calculating depreciated cost (折旧成本) is important for several reasons. Firstly, it allows businesses to accurately reflect the value of their assets in financial statements. This is crucial for investors and stakeholders who need to understand the financial health of a company. Secondly, knowing the depreciated cost (折旧成本) helps in making informed decisions regarding asset replacement or upgrades. If an asset is significantly depreciated, it may be more cost-effective to invest in new equipment rather than continue maintaining old machinery.Moreover, depreciated cost (折旧成本) affects tax calculations. In many jurisdictions, businesses can deduct depreciation expenses from their taxable income, which can lead to significant tax savings. Understanding how to calculate and apply depreciated cost (折旧成本) can therefore have a direct impact on a company's profitability.There are several methods to calculate depreciated cost (折旧成本), including straight-line depreciation, declining balance depreciation, and units of production depreciation. Each method has its own advantages and is suitable for different types of assets. For example, straight-line depreciation is simple and widely used, where the asset's cost is spread evenly over its useful life. On the other hand, declining balance depreciation allows for higher deductions in the earlier years of an asset's life, making it beneficial for assets that quickly lose value.In conclusion, understanding depreciated cost (折旧成本) is fundamental for effective financial management. It not only helps businesses accurately assess their assets but also aids in strategic planning and tax optimization. As companies continue to invest in new technologies and equipment, a clear grasp of how to calculate and interpret depreciated cost (折旧成本) will remain a crucial skill for financial professionals. By mastering this concept, individuals can contribute to better decision-making processes within their organizations and ensure long-term financial stability.

理解depreciated cost（折旧成本）的概念对于任何参与财务管理或会计的人来说都是至关重要的。折旧是指资产随时间推移而价值的减少，通常是由于磨损、老化或过时。当我们谈论depreciated cost（折旧成本）时，我们指的是在考虑折旧后资产的调整价值。这个概念在确定公司资产在资产负债表上的实际价值时发挥着至关重要的作用。在商业中，机器、车辆和建筑等资产对运营至关重要。然而，这些资产并不会无限期地保持其原始价值。例如，如果一家公司以100,000美元购买了一台机器，那么随着时间的推移，该机器的价值将会下降。经过几年，它的价值可能只剩下70,000美元，这种价值的差异代表了资产的depreciated cost（折旧成本）。计算depreciated cost（折旧成本）非常重要，原因有几个。首先，它使企业能够在财务报表中准确反映资产的价值。这对于需要了解公司财务健康状况的投资者和利益相关者至关重要。其次，了解depreciated cost（折旧成本）有助于做出有关资产更换或升级的明智决策。如果一项资产的折旧程度很高，继续维护旧设备可能不如投资新设备更具成本效益。此外，depreciated cost（折旧成本）还影响税收计算。在许多司法管辖区，企业可以从应纳税收入中扣除折旧费用，这可能导致显著的税收节省。因此，理解如何计算和应用depreciated cost（折旧成本）可以直接影响公司的盈利能力。计算depreciated cost（折旧成本）的方法有几种，包括直线折旧、递减余额折旧和生产单位折旧。每种方法都有其优点，适用于不同类型的资产。例如，直线折旧简单且广泛使用，资产成本均匀分摊到其使用寿命内。而递减余额折旧则允许在资产生命周期的早期年份进行更高的扣除，对于快速贬值的资产而言，这种方法更为有利。总之，理解depreciated cost（折旧成本）对有效的财务管理至关重要。它不仅帮助企业准确评估其资产，还帮助战略规划和税收优化。随着公司不断投资于新技术和设备，清楚掌握如何计算和解释depreciated cost（折旧成本）将始终是财务专业人员的一项关键技能。通过掌握这一概念，个人可以为其组织内更好的决策过程做出贡献，并确保长期的财务稳定。