schedule of depreciation

简明释义

折旧明细表，折旧细则

英英释义

例句

1.A well-maintained schedule of depreciation can improve a company's cash flow management by predicting asset-related expenses.

良好的折旧计划可以通过预测与资产相关的费用来改善公司的现金流管理。

2.The accountant prepared a detailed schedule of depreciation for the company's assets to ensure accurate financial reporting.

会计为公司的资产准备了详细的折旧计划，以确保财务报告的准确性。

3.Investors reviewed the schedule of depreciation to understand how the company's asset values were diminishing over time.

投资者查看了折旧计划，以了解公司的资产价值是如何随着时间的推移而减少的。

4.The schedule of depreciation helps businesses plan for future capital expenditures by showing when assets will need replacement.

通过显示资产何时需要更换，折旧计划帮助企业规划未来的资本支出。

5.During the audit, the auditor requested the schedule of depreciation to verify the asset valuations.

在审计过程中，审计员要求提供折旧计划以核实资产估值。

作文

In the world of accounting and finance, understanding the concept of depreciation is crucial for businesses and individuals alike. Depreciation refers to the reduction in value of an asset over time, often due to wear and tear or obsolescence. One important tool that helps in tracking this reduction in value is the schedule of depreciation. A schedule of depreciation (折旧表) is essentially a detailed plan that outlines how much value an asset loses each year during its useful life. This schedule is vital for accurate financial reporting and tax calculations.When a company acquires a fixed asset, such as machinery, vehicles, or buildings, it does not immediately expense the entire cost of the asset. Instead, the cost is spread out over the asset's useful life through depreciation. The schedule of depreciation provides a systematic approach to this process, allowing businesses to allocate a portion of the asset’s cost as an expense each accounting period.There are several methods to calculate depreciation, and the choice of method can significantly impact a company's financial statements. Common methods include straight-line depreciation, declining balance depreciation, and units of production depreciation. Each of these methods will generate a different schedule of depreciation (折旧表), reflecting how the asset's value diminishes over time.For instance, in straight-line depreciation, the asset’s cost is evenly spread over its useful life. This results in a consistent annual depreciation expense, which can be easily reflected in the schedule of depreciation. On the other hand, the declining balance method accelerates depreciation, meaning that more expense is recognized in the earlier years of the asset's life. This can lead to a steeper initial drop in value on the schedule of depreciation, which may benefit companies looking to reduce taxable income in the short term.The importance of a schedule of depreciation cannot be overstated. It not only assists in maintaining accurate financial records but also plays a critical role in tax reporting. Businesses can deduct depreciation expenses from their taxable income, thus reducing their overall tax liability. By having a well-structured schedule of depreciation (折旧表), companies can ensure compliance with tax regulations while also providing transparency in their financial reporting.Moreover, the schedule of depreciation serves as a valuable tool for management decision-making. By analyzing the depreciation schedule, management can assess the performance of their assets and make informed decisions regarding repairs, replacements, or upgrades. For example, if an asset shows a significant decline in value on the schedule of depreciation, it may indicate that it is time to invest in new equipment to maintain operational efficiency.In conclusion, the schedule of depreciation (折旧表) is an essential component of accounting practices that helps businesses manage their assets effectively. By providing a clear outline of how assets depreciate over time, it aids in financial reporting, tax planning, and strategic decision-making. Understanding and utilizing a schedule of depreciation is vital for any organization aiming to maintain financial health and transparency in its operations.

在会计和金融的世界中，理解折旧的概念对企业和个人来说至关重要。折旧是指资产随时间推移而价值的减少，通常是由于磨损或过时。一个帮助跟踪这种价值减少的重要工具是折旧表。折旧表（schedule of depreciation）本质上是一个详细的计划，概述了资产在其使用寿命内每年损失的价值。这一表格对于准确的财务报告和税务计算至关重要。当公司购买固定资产，如机械、车辆或建筑物时，并不会立即将资产的全部成本作为费用支出。相反，这一成本会通过折旧分摊到资产的使用寿命中。折旧表提供了一种系统化的方法来处理这一过程，使企业能够在每个会计期间将资产成本的一部分作为费用分配。计算折旧的方法有多种，选择不同的方法会对公司的财务报表产生显著影响。常见的方法包括直线法折旧、递减余额法和产量法折旧。每一种方法都会生成不同的折旧表，反映资产价值随时间的减少。例如，在直线法折旧中，资产的成本均匀分配到其使用寿命中。这导致每年的折旧费用保持一致，可以很容易地反映在折旧表中。另一方面，递减余额法则加速折旧，这意味着在资产使用生命的早期年份会确认更多的费用。这可能导致在折旧表上初始价值大幅下降，这可能使希望在短期内减少应纳税收入的公司受益。折旧表的重要性不容小觑。它不仅有助于保持准确的财务记录，还在税务报告中扮演着关键角色。企业可以从应纳税收入中扣除折旧费用，从而降低整体税负。通过拥有结构良好的折旧表（schedule of depreciation），公司可以确保遵守税务法规，同时在财务报告中提供透明度。此外，折旧表也是管理决策的重要工具。通过分析折旧表，管理层可以评估资产的表现，并就维修、替换或升级做出明智的决定。例如，如果某项资产在折旧表上的价值显著下降，这可能表明是时候投资新设备以维持运营效率。总之，折旧表（schedule of depreciation）是会计实践中的一个重要组成部分，帮助企业有效管理其资产。通过提供资产随时间贬值的清晰概述，它有助于财务报告、税务规划和战略决策。理解和利用折旧表对任何希望保持财务健康和运营透明的组织来说都是至关重要的。