accrued depreciation

简明释义

应计折旧;

英英释义

例句

1.The company reported an increase in accrued depreciation 累计折旧 on its machinery, indicating that the equipment is losing value over time.

公司报告其机器设备的累计折旧 accrued depreciation 增加，表明设备随着时间的推移正在贬值。

2.During the audit, the team found discrepancies in the accrued depreciation 累计折旧 calculations.

在审计过程中，团队发现累计折旧 accrued depreciation 计算存在差异。

3.Investors should consider accrued depreciation 累计折旧 when evaluating the true value of a company's assets.

投资者在评估公司资产的真实价值时，应考虑累计折旧 accrued depreciation。

4.A high level of accrued depreciation 累计折旧 can signal that a company may need to invest in new assets soon.

高水平的累计折旧 accrued depreciation 可能表明公司需要尽快投资新资产。

5.The accountant adjusted the financial statements to reflect the accrued depreciation 累计折旧 for the fiscal year.

会计师调整了财务报表，以反映本财政年度的累计折旧 accrued depreciation。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and decision-making. One such term that often comes up in discussions related to asset management is accrued depreciation. This phrase refers to the total amount of depreciation that has been recognized on an asset over time but has not yet been deducted from the asset's book value. Depreciation itself is a method used to allocate the cost of a tangible asset over its useful life, reflecting the wear and tear that occurs as the asset is used in operations. When a company purchases a piece of equipment or property, it does not record the entire cost as an expense in the year of purchase. Instead, it spreads this cost over several years, which is where accrued depreciation becomes significant. For instance, if a company buys machinery for $100,000 with a useful life of ten years, it might depreciate the asset by $10,000 each year. As time passes, the total accumulated or accrued depreciation would increase, reflecting the fact that the asset is gradually losing its value. This concept is vital because it affects the company's financial statements. On the balance sheet, assets are listed at their book value, which is the original cost minus any accrued depreciation. Therefore, understanding how to calculate and report accrued depreciation helps stakeholders assess the true value of the company's assets. Investors, creditors, and management need to know how much value has been consumed over time to make informed decisions. Moreover, accrued depreciation plays a role in tax reporting. Companies can deduct depreciation expenses from their taxable income, which can significantly impact their overall tax liability. By accurately calculating accrued depreciation, businesses can ensure they are taking full advantage of these deductions while remaining compliant with tax regulations. It's also important to note that different methods of depreciation can lead to varying amounts of accrued depreciation. The straight-line method is the simplest, where the same amount is deducted each year. However, there are other methods like the declining balance method or units of production method that may be more appropriate depending on the nature of the asset and its usage. Each method provides different insights into the asset's value and the company's financial health. In conclusion, accrued depreciation is a fundamental concept in accounting that reflects the ongoing reduction in value of an asset over time. It is essential for accurately representing a company's financial position, influencing both internal management decisions and external perceptions by investors and creditors. A thorough understanding of accrued depreciation allows businesses to manage their assets effectively and comply with financial reporting standards. As such, it is a critical area of focus for anyone involved in financial management or accounting.

在金融和会计的世界中，理解各种术语对于有效管理和决策至关重要。其中一个经常出现在与资产管理相关讨论中的术语是应计折旧。这个短语指的是在一段时间内已被确认但尚未从资产的账面价值中扣除的折旧总额。折旧本身是一种用于在资产的使用寿命内分配有形资产成本的方法，反映了资产在运营中使用时发生的磨损和损耗。当一家公司购买设备或物业时，它不会在购买年份将整个成本作为费用记录。相反，它将在几年内摊销这笔成本，这就是应计折旧变得重要的地方。例如，如果一家公司以100,000美元的价格购买机器，使用寿命为十年，它可能每年折旧10,000美元。随着时间的推移，累计的或应计折旧总额将增加，反映出资产逐渐贬值的事实。这个概念至关重要，因为它影响公司的财务报表。在资产负债表上，资产按其账面价值列示，即原始成本减去任何应计折旧。因此，理解如何计算和报告应计折旧有助于利益相关者评估公司资产的真实价值。投资者、债权人和管理层需要了解随着时间的推移消耗了多少价值，以便做出明智的决策。此外，应计折旧在税务报告中也起着作用。公司可以从应纳税收入中扣除折旧费用，这可能对其整体税负产生重大影响。通过准确计算应计折旧，企业可以确保充分利用这些扣除，同时遵守税收法规。还值得注意的是，不同的折旧方法可能会导致不同数量的应计折旧。直线法是最简单的，每年扣除相同的金额。然而，还有其他方法，如递减余额法或生产单位法，根据资产的性质和使用情况可能更为合适。每种方法都提供了有关资产价值和公司财务健康状况的不同见解。总之，应计折旧是会计中的一个基本概念，反映了资产随时间推移而持续减少的价值。它对于准确表示公司的财务状况至关重要，影响内部管理决策以及外部投资者和债权人的看法。因此，深入理解应计折旧使企业能够有效管理其资产并遵守财务报告标准。因此，这是任何参与财务管理或会计工作的人必须关注的关键领域。