depreciated cost

简明释义

折旧完成本

英英释义

例句

1.Investors often look at the depreciated cost to assess the company's asset management efficiency.

投资者通常会查看折旧成本以评估公司的资产管理效率。

2.In tax calculations, businesses can deduct the depreciated cost of their equipment.

在税务计算中，企业可以扣除其设备的折旧成本。

3.When preparing the financial statements, it's important to include the depreciated cost of assets.

在准备财务报表时，包含资产的折旧成本是很重要的。

4.The accountant calculated the depreciated cost of the machinery to determine its current value.

会计师计算了机器的折旧成本以确定其当前价值。

5.The depreciated cost of the vehicle was much lower than its original purchase price.

该车辆的折旧成本远低于其原始购买价格。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that often comes up is depreciated cost, which refers to the reduction in the value of an asset over time due to wear and tear, age, or obsolescence. This concept is vital for businesses as it impacts their financial statements, tax liabilities, and overall financial health. 折旧成本是指由于资产的磨损、老化或过时而导致的资产价值随时间的减少。这一概念对企业至关重要，因为它影响着企业的财务报表、税收负担和整体财务健康状况。When a company acquires a fixed asset, such as machinery, buildings, or vehicles, the initial purchase price is recorded on the balance sheet. However, as time passes, these assets lose value. This loss in value is recognized through a process called depreciation. Depreciation allows a business to allocate the cost of an asset over its useful life, reflecting the wear and tear that occurs as the asset is used in operations. The depreciated cost can be calculated using various methods, including straight-line depreciation, declining balance depreciation, and units of production depreciation. These methods determine how much of the asset's value is expensed each accounting period, ultimately affecting the company's profit and tax obligations. 折旧成本可以通过多种方法进行计算，包括直线法折旧、递减余额法折旧和生产单位法折旧。这些方法决定了每个会计期间资产价值的费用，从而最终影响公司的利润和税务义务。The importance of understanding depreciated cost goes beyond mere accounting practices; it has real implications for business decision-making. For instance, when a company considers purchasing new equipment, it must evaluate the depreciated cost of existing equipment to determine whether to replace it or continue using it. If the depreciated cost of the old equipment is significantly low, it may be more cost-effective to keep using it rather than incurring the expense of a new purchase. Conversely, if the depreciated cost indicates that the old equipment is nearing the end of its useful life, investing in new equipment could lead to greater efficiency and productivity.Moreover, understanding depreciated cost is essential for financial forecasting and budgeting. Companies need to anticipate future expenses related to asset replacements and maintenance. By accurately assessing the depreciated cost of their assets, businesses can better plan for capital expenditures and ensure they have sufficient funds available when needed. This proactive approach helps prevent cash flow issues and supports long-term financial stability. 折旧成本的理解对于财务预测和预算编制至关重要。企业需要预见与资产更换和维护相关的未来支出。通过准确评估其资产的折旧成本，企业可以更好地规划资本支出，并确保在需要时有足够的资金可用。这种主动的方法有助于防止现金流问题，并支持长期的财务稳定性。In conclusion, the term depreciated cost is not just an accounting jargon; it is a fundamental concept that affects various aspects of business operations. From financial reporting to strategic decision-making, understanding depreciated cost enables businesses to manage their resources effectively and make informed choices. Therefore, it is essential for business owners, managers, and financial professionals to grasp the implications of depreciated cost in order to navigate the complexities of the financial landscape successfully. 折旧成本不仅仅是会计术语；它是一个基本概念，影响着商业运作的各个方面。从财务报告到战略决策，理解折旧成本使企业能够有效管理资源并做出明智的选择。因此，企业主、管理者和财务专业人士必须掌握折旧成本的含义，以便成功应对财务环境的复杂性。