amortizable

简明释义

[əˈmɔːtɪzaʊbəl][əˈmɔr təˌzaɪ bəl]

可分批偿还的

英英释义

Capable of being amortized, which means to gradually reduce or pay off a debt or cost over a period of time through regular payments.

能够被摊销的,意味着通过定期支付逐渐减少或偿还债务或成本。

单词用法

amortizable over time

随着时间的推移可摊销

amortizable cost

可摊销成本

amortizable intangible assets

可摊销无形资产

amortizable portion

可摊销部分

calculate amortizable amount

计算可摊销金额

record amortizable expenses

记录可摊销费用

determine amortizable life

确定可摊销期限

report amortizable items

报告可摊销项目

同义词

depreciable

可折旧的

The company has a depreciable asset that will lose value over time.

公司有一项可折旧的资产,随着时间的推移会贬值。

write-off

注销

The accountant advised to write off the bad debts as they are no longer recoverable.

会计建议注销坏账,因为它们不再可回收。

recoverable

可回收的

Certain expenses are considered recoverable under tax law.

根据税法,某些费用被视为可回收。

反义词

non-amortizable

不可摊销的

Certain assets are considered non-amortizable, such as land.

某些资产被认为是不可摊销的,例如土地。

perpetual

永久的

Perpetual bonds do not have a maturity date and are not amortizable.

永久债券没有到期日,且不可摊销。

例句

1.Extension risk is one of the risk factors of amortizable loan which can lead to the future cash flow and discount change.

延迟风险是抵押贷款的风险因子之一,导致未来现金流和贴现率发生变化。

2.Extension risk is one of the risk factors of amortizable loan which can lead to the future cash flow and discount change.

延迟风险是抵押贷款的风险因子之一,导致未来现金流和贴现率发生变化。

3.Investors prefer amortizable assets because they provide predictable cash flows.

投资者更喜欢可摊销的资产,因为它们提供可预测的现金流。

4.In accounting, amortizable expenses can be deducted over time instead of all at once.

在会计中,可摊销的费用可以分期扣除,而不是一次性全部扣除。

5.The company reported that their intangible assets are amortizable over a period of 15 years.

公司报告称,他们的无形资产在15年内是可摊销的

6.Understanding which costs are amortizable is crucial for accurate financial reporting.

了解哪些成本是可摊销的对于准确的财务报告至关重要。

7.The loan for the new equipment is amortizable, allowing us to spread the payments over several years.

新设备的贷款是可摊销的,允许我们在几年内分期付款。

作文

In the world of finance and accounting, certain terms carry significant weight in determining how businesses manage their assets and liabilities. One such term is amortizable, which refers to an asset that can be gradually written off over time through periodic payments. This concept is particularly important for businesses that deal with large investments or long-term liabilities. Understanding what it means for an asset to be amortizable can greatly impact a company's financial strategy and tax obligations.To illustrate the importance of amortizable assets, let’s consider a company that invests in expensive machinery. Rather than deducting the full cost of the machinery in the year of purchase, the company can spread the expense over the useful life of the asset. This process, known as amortization, allows the company to reflect the gradual consumption of the asset's value in its financial statements. By doing so, the business can manage its cash flow more effectively, as it does not have to bear the entire financial burden in one year.Moreover, the concept of amortizable is not limited to tangible assets like machinery. It also applies to intangible assets such as patents, trademarks, and copyrights. For example, if a company purchases a patent for a new technology, the cost of that patent can be considered amortizable. The company can then amortize the cost of the patent over its legal life, thus aligning the expense with the revenue generated from the use of that patent.The implications of classifying an asset as amortizable extend beyond mere accounting practices; they also affect taxation. In many jurisdictions, businesses are allowed to deduct amortized expenses from their taxable income. This deduction can lower the overall tax liability of the company, providing a significant financial advantage. Therefore, understanding which assets are amortizable can help businesses optimize their tax strategies and improve their bottom line.However, it is crucial for businesses to keep accurate records of their amortizable assets. This includes tracking the initial cost, the amortization schedule, and any changes in the asset's value over time. Failure to properly account for amortizable assets can lead to financial misstatements and potential legal issues. Companies must ensure that they comply with relevant accounting standards and regulations to avoid penalties.In conclusion, the term amortizable plays a vital role in the financial landscape of businesses. It encompasses both tangible and intangible assets, allowing companies to distribute costs over time rather than incurring large expenses all at once. By understanding the implications of amortizable assets, businesses can make informed decisions that enhance their financial health and compliance with tax regulations. As companies continue to navigate the complexities of financial management, the concept of amortizable will remain an essential component of their strategic planning and operational efficiency.

在金融和会计的世界中,某些术语在决定企业如何管理其资产和负债时具有重要意义。其中一个术语是可摊销的,指的是可以通过定期付款逐渐注销的资产。这个概念对于处理大额投资或长期负债的企业尤为重要。理解资产为何被视为可摊销的对于公司的财务策略和税务义务有着深远的影响。为了说明可摊销的资产的重要性,让我们考虑一家投资于昂贵机械的公司。该公司可以选择不在购买当年一次性扣除机械的全部成本,而是将费用分摊到资产的使用寿命内。这个过程称为摊销,使公司能够在财务报表中反映资产价值的逐渐消耗。通过这样做,企业可以更有效地管理现金流,因为它不必在一年内承担全部的财务负担。此外,可摊销的概念并不仅限于机械等有形资产。它也适用于专利、商标和版权等无形资产。例如,如果一家公司购买了一项新技术的专利,该专利的成本就可以被视为可摊销的。公司可以在专利的法律生命周期内对其成本进行摊销,从而将费用与通过使用该专利产生的收入相匹配。将资产归类为可摊销的的影响超出了简单的会计实践;它们还影响税收。在许多司法管辖区,企业被允许从应纳税所得中扣除摊销费用。这个扣除可以降低公司的整体税负,提供显著的财务优势。因此,了解哪些资产是可摊销的可以帮助企业优化其税务策略并改善其利润。然而,企业必须准确记录其可摊销的资产。这包括跟踪初始成本、摊销计划以及资产价值随时间变化的任何变化。未能妥善核算可摊销的资产可能导致财务报表失实和潜在的法律问题。公司必须确保遵守相关的会计标准和法规,以避免处罚。总之,可摊销的这一术语在企业的财务格局中发挥着至关重要的作用。它涵盖了有形和无形资产,使公司能够分摊成本,而不是一次性承担大额费用。通过理解可摊销的资产的影响,企业可以做出明智的决策,增强其财务健康和遵守税收法规的能力。随着公司继续应对财务管理的复杂性,可摊销的概念将始终是其战略规划和运营效率的重要组成部分。