accumulated depreciation

简明释义

累计折旧

英英释义

例句

1.The company reported an increase in accumulated depreciation 累计折旧 on its financial statements this year.

公司在今年的财务报表中报告了累计折旧 accumulated depreciation 的增加。

2.Investors often look at accumulated depreciation 累计折旧 to assess the value of a company's assets.

投资者通常查看累计折旧 accumulated depreciation 来评估公司的资产价值。

3.The accumulated depreciation 累计折旧 on the machinery was calculated using the straight-line method.

机器的累计折旧 accumulated depreciation 是使用直线法计算的。

4.During the audit, the accountant reviewed the accumulated depreciation 累计折旧 for all fixed assets.

在审计过程中，会计师审查了所有固定资产的累计折旧 accumulated depreciation。

5.A higher accumulated depreciation 累计折旧 indicates that an asset has been used for a longer period.

较高的累计折旧 accumulated depreciation 表明资产已被使用更长时间。

作文

In the world of accounting and finance, understanding the concept of accumulated depreciation is crucial for both businesses and investors. Accumulated depreciation refers to the total amount of depreciation expense that has been allocated to an asset since it was acquired. This figure is recorded on the balance sheet and serves as a way to track the reduction in value of tangible assets over time due to wear and tear, obsolescence, or age. For instance, consider a company that purchases machinery for its manufacturing process. As the machinery is used over the years, it loses value. The company will record this loss in value as accumulated depreciation, which ultimately affects the net book value of the asset.The calculation of accumulated depreciation can be done using several methods, including straight-line depreciation, declining balance depreciation, and units of production depreciation. Each method has its own advantages and is chosen based on the nature of the asset and how it is expected to be utilized. The straight-line method, for example, spreads the cost of the asset evenly over its useful life, while the declining balance method accelerates the depreciation in the earlier years of the asset’s life.Understanding accumulated depreciation is not only important for accurate financial reporting but also for tax purposes. In many jurisdictions, businesses can deduct depreciation expenses from their taxable income, thereby reducing their overall tax liability. This creates an incentive for companies to invest in new equipment or technology, as they can recover some of the costs through tax savings. However, it is essential for companies to maintain accurate records of accumulated depreciation to ensure compliance with tax regulations and to provide a clear picture of their financial health.Moreover, accumulated depreciation plays a significant role in investment decisions. Investors often examine a company's financial statements, including its balance sheet, to assess the value of its assets. A high level of accumulated depreciation might indicate that a company has older assets that may require replacement soon, which could lead to increased capital expenditures in the future. On the other hand, a manageable level of accumulated depreciation suggests that the company is effectively managing its assets and may have room for growth.In conclusion, accumulated depreciation is a fundamental concept in accounting that reflects the reduction in value of tangible assets over time. It is essential for businesses to accurately calculate and report accumulated depreciation to ensure proper financial reporting, tax compliance, and informed investment decisions. By understanding this concept, both business owners and investors can make more informed choices regarding asset management and financial planning.

在会计和金融的世界中，理解累计折旧的概念对企业和投资者来说至关重要。累计折旧是指自资产购置以来已经分配给该资产的折旧费用的总额。这个数字记录在资产负债表上，用于跟踪有形资产由于磨损、过时或老化而随着时间推移而减少的价值。例如，考虑一家购买用于制造过程的机器的公司。随着机器在多年中的使用，它的价值会降低。公司将这一价值损失记录为累计折旧，这最终会影响资产的净账面价值。累计折旧的计算可以通过几种方法进行，包括直线折旧、递减余额折旧和生产单位折旧。每种方法都有其自身的优点，并根据资产的性质及其预期使用方式进行选择。例如，直线法将资产的成本均匀分摊到其使用寿命中，而递减余额法则加速了资产生命周期早期的折旧。理解累计折旧不仅对准确的财务报告很重要，而且对税务目的也至关重要。在许多司法管辖区，企业可以从应纳税所得中扣除折旧费用，从而减少整体税负。这为公司投资新设备或技术创造了激励，因为它们可以通过税收节省来回收部分成本。然而，公司必须保持准确的累计折旧记录，以确保遵守税务法规，并提供清晰的财务健康状况。此外，累计折旧在投资决策中也发挥着重要作用。投资者通常会检查公司的财务报表，包括资产负债表，以评估其资产的价值。高水平的累计折旧可能表明公司拥有较旧的资产，这些资产可能需要尽快更换，这可能导致未来的资本支出增加。另一方面，适度的累计折旧水平表明公司在有效管理其资产，并可能有增长的空间。总之，累计折旧是会计中的一个基本概念，反映了有形资产随时间推移而减少的价值。企业准确计算和报告累计折旧以确保适当的财务报告、税务合规和明智的投资决策是至关重要的。通过理解这一概念，企业主和投资者都可以在资产管理和财务规划方面做出更明智的选择。