depreciated current cost

简明释义

折旧后现行成本

英英释义

例句

1.To determine the fair market value, we looked at the depreciated current cost of the vehicles in our fleet.

为了确定公平市场价值，我们查看了我们车队中车辆的折旧现行成本。

2.Investors often evaluate a company's performance based on the depreciated current cost of its fixed assets.

投资者通常根据公司固定资产的折旧现行成本来评估公司的业绩。

3.In assessing the company's assets, we need to consider the depreciated current cost of our office equipment.

在评估公司的资产时，我们需要考虑办公设备的折旧现行成本。

4.The accountant calculated the depreciated current cost of the machinery to reflect its true value in the financial statements.

会计师计算了机器的折旧现行成本以反映其在财务报表中的真实价值。

5.The depreciated current cost of our software licenses was significantly lower than their original purchase price.

我们的软件许可证的折旧现行成本远低于其原始购买价格。

作文

In the realm of finance and accounting, understanding various cost concepts is crucial for making informed decisions. One such concept is the depreciated current cost, which refers to the current value of an asset after accounting for depreciation. This term is particularly significant in industries where assets have a finite lifespan and lose value over time due to wear and tear, obsolescence, or market fluctuations. To grasp the importance of depreciated current cost, it is essential to explore its implications on financial reporting, budgeting, and investment strategies.When a company acquires an asset, it records the initial purchase price on its balance sheet. However, as time passes, the asset’s value diminishes, necessitating a systematic approach to account for this decline. Depreciation is the method used to allocate the cost of tangible assets over their useful lives. The depreciated current cost provides stakeholders with a more accurate representation of an asset’s worth at any given moment, reflecting its economic reality rather than just its historical cost.For instance, consider a manufacturing company that purchases machinery for $100,000. If the machinery has a useful life of ten years and follows a straight-line depreciation method, the company would expense $10,000 each year. After five years, the depreciated current cost of the machinery would be $50,000. This figure is critical for the company when evaluating its financial health, as it impacts both the balance sheet and the income statement.Moreover, understanding the depreciated current cost is vital for budgeting purposes. Companies must plan for future capital expenditures, including replacing aging assets. By knowing the current value of their assets, businesses can make more strategic decisions about when to invest in new equipment or technology. This foresight can lead to improved operational efficiency and reduced downtime, ultimately enhancing profitability.Investors also pay close attention to the depreciated current cost when assessing a company's financial performance. A company with a high level of depreciated assets may indicate that it is investing heavily in fixed assets, which could be a sign of growth. Conversely, if the depreciated current cost is significantly lower than the original purchase price, it may raise concerns about the company’s ability to maintain its assets or adapt to changing market conditions.Furthermore, the depreciated current cost plays a role in determining the fair market value of an asset during mergers and acquisitions. Buyers and sellers must agree on a reasonable valuation, and understanding how depreciation affects current costs can facilitate negotiations. Accurate assessments of depreciated current cost can lead to fairer deals and better investment outcomes for both parties involved.In conclusion, the concept of depreciated current cost is integral to financial analysis and decision-making within organizations. It provides a realistic view of asset values, aids in budgeting and strategic planning, and influences investor perceptions. As businesses navigate the complexities of modern markets, a thorough understanding of depreciation and its impact on current costs will remain essential for sustainable growth and financial stability.

在金融和会计领域，理解各种成本概念对做出明智的决策至关重要。其中一个概念是折旧当前成本，指的是在考虑折旧后资产的当前价值。这个术语在那些资产有有限使用寿命并随着时间的推移因磨损、过时或市场波动而贬值的行业中尤为重要。要掌握折旧当前成本的重要性，有必要探讨其对财务报告、预算和投资策略的影响。当一家公司购置资产时，它会在资产负债表上记录初始购买价格。然而，随着时间的推移，资产的价值会下降，因此需要采取系统的方法来记录这种下降。折旧是将有形资产的成本分配到其使用寿命中的方法。折旧当前成本为利益相关者提供了资产在任何给定时刻的更准确的价值表示，反映了其经济现实，而不仅仅是历史成本。例如，考虑一家制造公司以100,000美元购买机器。如果这台机器的使用寿命为十年，并且采用直线折旧法，公司每年将支出10,000美元。在五年后，这台机器的折旧当前成本将为50,000美元。这个数字对于公司评估其财务健康至关重要，因为它影响资产负债表和利润表。此外，了解折旧当前成本对预算编制也至关重要。公司必须规划未来的资本支出，包括更换老化资产。通过了解其资产的当前价值，企业可以在何时投资新设备或技术方面做出更具战略性的决策。这种前瞻性可以提高运营效率，减少停机时间，最终提升盈利能力。投资者也非常关注折旧当前成本，在评估公司的财务表现时。拥有大量折旧资产的公司可能表明其在固定资产上进行大量投资，这可能是增长的迹象。相反，如果折旧当前成本显著低于原始购买价格，则可能引发对公司维持其资产或适应市场变化能力的担忧。此外，在并购过程中，折旧当前成本在确定资产的公允市场价值时也起着重要作用。买卖双方必须就合理的估值达成一致，而了解折旧如何影响当前成本可以促进谈判。对折旧当前成本的准确评估可以导致更公平的交易和更好的投资结果。总之，折旧当前成本的概念对组织内的财务分析和决策至关重要。它提供了资产价值的现实视图，有助于预算和战略规划，并影响投资者的看法。随着企业在现代市场的复杂性中航行，对折旧及其对当前成本影响的透彻理解仍将是可持续增长和财务稳定的关键。