amortized cost; undepreciated cost

简明释义

折余成本

英英释义

例句

1.For tax purposes, the amortized cost 摊销成本 of the loan must be calculated accurately.

出于税务目的，贷款的摊销成本 摊销成本必须准确计算。

2.When preparing the budget, we need to consider the amortized cost 摊销成本 of our investments.

在准备预算时，我们需要考虑投资的摊销成本 摊销成本。

3.The company reported an amortized cost 摊销成本 of $50,000 for its software licenses in the annual financial statement.

公司在年度财务报表中报告了软件许可证的摊销成本 摊销成本为50,000美元。

4.Investors need to understand the undepreciated cost 未折旧成本 of assets when evaluating a company's financial health.

投资者在评估公司的财务健康时需要了解资产的未折旧成本 未折旧成本。

5.The undepreciated cost 未折旧成本 of the equipment is still significant after several years of use.

经过几年的使用，该设备的未折旧成本 未折旧成本仍然很可观。

作文

Understanding financial terms is crucial for anyone involved in business or investment. Two important concepts that often arise in discussions about asset management are amortized cost and undepreciated cost. These terms relate to how we assess the value of assets over time, especially in accounting practices. In this essay, I will explore both terms in detail, examine their implications in financial reporting, and illustrate their significance with examples.Firstly, let’s define amortized cost. This term refers to the gradual reduction of an asset's value over time through systematic allocation of its cost. Typically, this applies to intangible assets like patents or loans. For instance, if a company acquires a patent for $100,000 with a useful life of ten years, the amortized cost would be calculated by dividing the initial cost by the number of years. Thus, the company would recognize an expense of $10,000 each year until the asset is fully amortized. This method helps businesses reflect a more accurate financial position by matching expenses with revenues generated from using the asset.On the other hand, undepreciated cost refers to the portion of an asset’s cost that has not yet been expensed through depreciation. Depreciation is typically associated with tangible assets like machinery or buildings. For example, if a company purchases a piece of machinery for $50,000 and depreciates it at a rate of $5,000 per year, after three years, the undepreciated cost would be $35,000. This figure represents the remaining book value of the asset on the balance sheet. Understanding undepreciated cost is vital for assessing the current value of assets and making informed decisions about future investments or disposals.Both amortized cost and undepreciated cost play significant roles in financial statements. They help stakeholders evaluate the financial health of a company by providing insights into how well it manages its assets. Investors and creditors often analyze these costs to determine the company's ability to generate future cash flows and sustain operations. Moreover, accurate reporting of these costs ensures compliance with accounting standards, which can affect a company's reputation and market performance.Additionally, the implications of these concepts extend beyond mere accounting practices. For instance, understanding the amortized cost of an asset can influence a company's strategic decisions regarding mergers and acquisitions. If a potential acquisition target has a high amortized cost, it could indicate that the asset has been effectively utilized and may contribute positively to future earnings. Conversely, a low undepreciated cost might suggest that the asset is nearing the end of its useful life, prompting a reevaluation of its value.In conclusion, the terms amortized cost and undepreciated cost are essential for understanding asset valuation in accounting. By grasping these concepts, individuals and businesses can make more informed financial decisions, ensure compliance with regulations, and ultimately enhance their economic performance. As we navigate the complexities of the financial world, a solid understanding of these terms will undoubtedly serve as a valuable tool for success.

理解财务术语对于任何参与商业或投资的人来说都是至关重要的。在资产管理的讨论中，两个经常出现的重要概念是摊销成本和未折旧成本。这些术语与我们如何评估资产随时间变化的价值有关，特别是在会计实践中。在这篇文章中，我将详细探讨这两个术语，审视它们在财务报告中的影响，并通过例子说明它们的重要性。首先，让我们定义一下摊销成本。这个术语指的是通过系统地分配资产的成本，逐渐减少资产的价值。通常，这适用于无形资产，如专利或贷款。例如，如果一家公司以100,000美元收购一项专利，且其使用寿命为十年，则摊销成本将通过将初始成本除以年数来计算。因此，该公司每年将确认10,000美元的费用，直到该资产完全摊销。这种方法帮助企业通过将费用与资产使用所产生的收入相匹配，反映出更准确的财务状况。另一方面，未折旧成本是指尚未通过折旧费用化的资产成本部分。折旧通常与有形资产相关，如机器或建筑物。例如，如果一家公司以50,000美元购买一台机器，并以每年5,000美元的速度折旧，那么三年后，未折旧成本将为35,000美元。这个数字代表了资产在资产负债表上的剩余账面价值。理解未折旧成本对于评估资产的当前价值以及做出关于未来投资或处置的明智决策至关重要。摊销成本和未折旧成本在财务报表中都发挥着重要作用。它们帮助利益相关者评估公司的财务健康状况，通过提供对公司资产管理能力的洞察。投资者和债权人通常分析这些成本，以确定公司产生未来现金流和维持运营的能力。此外，准确报告这些成本确保遵守会计标准，这可能会影响公司的声誉和市场表现。此外，这些概念的影响超出了单纯的会计实践。例如，了解资产的摊销成本可以影响公司关于并购的战略决策。如果一个潜在的收购目标拥有高摊销成本，这可能表明该资产已被有效利用，并可能对未来收益产生积极贡献。相反，低未折旧成本可能表明该资产接近其使用寿命的尽头，从而促使重新评估其价值。总之，摊销成本和未折旧成本是理解会计中资产估值的基本概念。通过掌握这些概念，个人和企业可以做出更明智的财务决策，确保合规，并最终提升经济绩效。在我们应对金融世界的复杂性时，对这些术语的深入理解无疑将成为成功的重要工具。