depreciable

简明释义

英[dɪˈpriːʃɪəbl]美[dɪˈpriʃɪəbl]

adj. 可蔑视的；可贬值的

英英释义

单词用法

同义词

反义词

例句

1.Article 16 in calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.

第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。

2.Certain types of depreciable assets such as automobiles and trucks sometimes are traded in on new assets of the same kind.

某些种类的可折旧资产，如汽车和卡车等，有时可以置换成同类的新资产。

3.Article 16 in calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.

第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。

4.To establish a fund for replacing depreciable assets.

设立一个基金来替代折旧的资产。

5.All home office depreciable equipment meets the qualification.

所有符合条件的家庭办公设备都可以折旧。

6.Certain types of depreciable assets, such as automobiles and trucks, sometimes are traded in on new assets of the same kind.

某些种类的可折旧资产，如汽车和卡车等，有时可以置换成同类的新资产。

7.In other cases the sales proceeds are deducted from the total depreciable balance at the beginning of the year thus reducing total depreciation for the current and future years.

在其他情况下，在一年的开始，总的折旧估价中扣掉了销售收益，从而减少了当年度和未来年度的总的折旧价值。

8.Determining depreciation is based on the construction cost, value, the liquidation costs and depreciable lives.

确定折旧费的依据是建筑造价、残值、清理费用和折旧年限。

9.Investors should consider the depreciable nature of their assets when calculating returns.

投资者在计算回报时应考虑资产的可折旧的特性。

10.Real estate can be depreciable depending on market conditions.

房地产根据市场条件可能是可折旧的。

11.The company reported a depreciable loss on its machinery after three years of use.

公司在使用三年后报告了机器的可折旧的损失。

12.The value of the equipment is considered depreciable over a period of five years.

设备的价值在五年内被视为可折旧的。

13.In accounting, any asset that loses value over time is classified as depreciable.

在会计中，任何随时间贬值的资产都被归类为可折旧的。

作文

In the world of finance and accounting, understanding the concept of depreciable assets is crucial for both businesses and individual investors. A depreciable asset refers to a long-term tangible asset that loses its value over time due to wear and tear, obsolescence, or other factors. This concept is essential for accurately calculating a company's financial health and tax obligations. For instance, when a company purchases machinery, the cost of that machinery is not simply expensed in the year of purchase; instead, it is spread out over several years as the asset is used in operations. This process is known as depreciation.Depreciation allows businesses to match the cost of an asset with the revenue it generates over its useful life. By doing so, companies can present a more accurate picture of their profitability. There are various methods of calculating depreciation, including straight-line depreciation, declining balance depreciation, and units of production depreciation. Each method has its own advantages and disadvantages, and the choice of method can significantly impact a company's financial statements.For example, using the straight-line method, a company would divide the initial cost of the asset by its estimated useful life. This results in a consistent annual expense that reflects the depreciable nature of the asset. In contrast, the declining balance method allows for larger deductions in the earlier years of the asset's life, which may be beneficial for companies looking to reduce taxable income in the short term.Understanding the depreciable nature of assets is not only important for businesses but also for investors. When evaluating a potential investment, investors must consider how depreciation affects a company's earnings and cash flow. A company with significant depreciable assets might show lower net income due to depreciation expenses, but this does not necessarily indicate poor performance. Instead, it could reflect a healthy investment in capital assets that will generate future revenue.Moreover, the treatment of depreciable assets can vary across different industries. For instance, manufacturing companies often have substantial investments in machinery and equipment, while service-oriented businesses may have fewer depreciable assets. Understanding these differences is vital for investors looking to compare companies within the same sector or across different sectors.In conclusion, the term depreciable plays a significant role in the realm of finance and accounting. It highlights the importance of recognizing the diminishing value of assets over time and the implications this has for financial reporting and investment analysis. Properly accounting for depreciable assets ensures that businesses can accurately reflect their financial position and make informed decisions regarding capital investments. For investors, understanding how depreciation affects a company's financials can lead to better investment choices and a deeper understanding of the underlying business operations. As such, the concept of depreciable assets is fundamental to anyone involved in finance, accounting, or investing.

在金融和会计的世界中，理解可折旧资产的概念对企业和个人投资者至关重要。可折旧资产是指由于磨损、过时或其他因素而随时间推移而失去价值的长期有形资产。这个概念对于准确计算公司的财务健康状况和税务义务至关重要。例如，当一家公司购买机器设备时，该设备的成本不会简单地在购买年度内进行费用化；相反，它会随着资产在运营中的使用而分摊到多个年度。这一过程被称为折旧。折旧使企业能够将资产的成本与其产生的收入匹配。通过这样做，公司可以呈现出更准确的盈利能力图景。计算折旧的方法有多种，包括直线法折旧、递减余额法折旧和生产单位法折旧。每种方法都有其优缺点，选择哪种方法可能会对公司的财务报表产生重大影响。例如，使用直线法时，公司将资产的初始成本除以其估计的使用寿命。这导致了一项反映资产可折旧性质的一致年度费用。相比之下，递减余额法允许在资产生命周期的早期年份进行更大幅度的扣除，这对于希望在短期内减少应纳税收入的公司可能是有益的。理解资产的可折旧性质不仅对企业重要，对投资者同样重要。在评估潜在投资时，投资者必须考虑折旧如何影响公司的收益和现金流。拥有大量可折旧资产的公司可能由于折旧费用而显示出较低的净收入，但这并不一定意味着业绩不佳。相反，这可能反映了对资本资产的健康投资，这些资产将在未来产生收入。此外，不同行业对可折旧资产的处理可能会有所不同。例如，制造公司通常在机器和设备上有大量投资，而服务型企业可能拥有较少的可折旧资产。理解这些差异对于希望比较同一行业或不同产业公司之间的投资者至关重要。总之，术语可折旧在金融和会计领域中扮演着重要角色。它强调了认识资产随时间推移而贬值的重要性，以及这对财务报告和投资分析的影响。正确核算可折旧资产确保企业能够准确反映其财务状况，并就资本投资做出明智决策。对于投资者来说，了解折旧如何影响公司的财务状况可以导致更好的投资选择和对基础业务运作的更深入理解。因此，可折旧资产的概念对于任何参与金融、会计或投资的人来说都是基础性的。