original cost

简明释义

原始成本

英英释义

The original cost refers to the initial amount of money spent to acquire an asset, including purchase price and any additional expenses incurred to make it ready for use.

原始成本是指为获得一项资产而初始支出的金额,包括购买价格和使其可用所产生的任何额外费用。

例句

1.The original cost 原始成本 of the house was $300,000, but its market value has increased significantly.

这栋房子的original cost 原始成本是30万美元,但其市场价值已大幅上升。

2.The original cost 原始成本 of the project exceeded the initial budget due to unforeseen expenses.

由于不可预见的费用,项目的original cost 原始成本超出了最初的预算。

3.The original cost 原始成本 of the laptop was $1,200, but it is now on sale for $800.

这台笔记本电脑的original cost 原始成本是1200美元,但现在的售价是800美元。

4.When filing taxes, make sure to report the original cost 原始成本 of any assets you sold.

在报税时,确保报告你出售的任何资产的original cost 原始成本

5.To calculate your profit, you need to subtract the original cost 原始成本 from the selling price.

要计算你的利润,你需要从售价中减去original cost 原始成本

作文

Understanding the concept of original cost is crucial for anyone involved in finance, business, or personal budgeting. The term original cost refers to the initial amount of money spent to acquire an asset or investment. This includes not only the purchase price but also any additional costs incurred to bring the asset to its usable condition. For example, when buying a piece of machinery for a factory, the original cost would encompass the purchase price, shipping fees, installation charges, and any necessary modifications to make the machine operational.In accounting, the original cost is essential for determining the value of an asset on the balance sheet. It serves as the baseline for calculating depreciation, which reflects the reduction in value of an asset over time due to wear and tear, obsolescence, or other factors. Understanding this concept allows businesses to accurately assess their financial health and make informed decisions regarding asset management.Moreover, the original cost plays a significant role in tax calculations. Many tax regulations allow businesses to deduct depreciation based on the original cost of their assets, thus impacting overall tax liability. This deduction can provide substantial savings, making it vital for companies to maintain accurate records of their purchases and associated costs.From a personal finance perspective, understanding the original cost can help individuals make better investment decisions. For instance, when purchasing stocks, the original cost represents the price paid for the shares. Investors need to keep track of this figure to evaluate their returns accurately. If they sell the shares later, comparing the selling price with the original cost will determine whether they made a profit or a loss.Additionally, when it comes to real estate, the original cost includes the purchase price of the property plus any closing costs, renovations, or repairs made before the property is rented out or sold. This comprehensive view of the original cost is essential for homeowners and investors alike, as it aids in calculating potential profit margins when selling the property in the future.In conclusion, the concept of original cost is integral to financial literacy. Whether in business accounting, personal investments, or real estate transactions, knowing the original cost helps individuals and organizations manage their finances more effectively. By keeping detailed records of all expenses related to acquiring an asset, one can ensure accurate valuations and make better financial decisions. Ultimately, a thorough understanding of original cost empowers individuals and businesses to navigate the complexities of financial management confidently.

理解原始成本的概念对于任何参与财务、商业或个人预算的人来说都是至关重要的。术语原始成本指的是获取资产或投资时花费的初始金额。这不仅包括购买价格,还包括为使资产达到可用状态而产生的任何额外费用。例如,当购买一台工厂的机器时,原始成本将包括购买价格、运输费用、安装费用以及使机器正常运转所需的任何必要修改。在会计中,原始成本对确定资产在资产负债表上的价值至关重要。它作为计算折旧的基准,反映了由于磨损、过时或其他因素导致的资产价值随时间的减少。理解这一概念使企业能够准确评估其财务健康状况,并就资产管理做出明智的决策。此外,原始成本在税务计算中也扮演着重要角色。许多税收法规允许企业根据其资产的原始成本扣除折旧,从而影响整体税负。这一扣除可以带来可观的节省,因此企业维护其购买及相关费用的准确记录至关重要。从个人财务的角度来看,理解原始成本可以帮助个人做出更好的投资决策。例如,在购买股票时,原始成本代表为股票支付的价格。投资者需要跟踪这个数字,以便准确评估他们的回报。如果他们稍后出售股票,将出售价格与原始成本进行比较将决定他们是盈利还是亏损。此外,在房地产方面,原始成本包括物业的购买价格以及任何成交费用、装修或在出租或出售物业之前进行的修理。对原始成本的全面了解对房主和投资者都至关重要,因为它有助于在未来出售物业时计算潜在的利润率。总之,原始成本的概念是金融素养的核心。无论是在商业会计、个人投资还是房地产交易中,了解原始成本都有助于个人和组织更有效地管理财务。通过详细记录与获取资产相关的所有费用,人们可以确保准确的估值,并做出更好的财务决策。最终,对原始成本的透彻理解使个人和企业能够自信地应对财务管理的复杂性。