sum-of-the-years digits depreciation

简明释义

使用年限合计积点折旧法

英英释义

例句

1.The sum-of-the-years digits depreciation 年数总和法折旧 method allows for higher depreciation in the earlier years of an asset's life.

使用年数总和法折旧 可以在资产生命周期的早期几年实现更高的折旧。

2.For tax purposes, many businesses prefer sum-of-the-years digits depreciation 年数总和法折旧 as it reduces taxable income more quickly.

出于税务考虑，许多企业更喜欢使用年数总和法折旧 因为它可以更快地减少应税收入。

3.When calculating sum-of-the-years digits depreciation 年数总和法折旧, you first need to determine the useful life of the asset.

在计算年数总和法折旧 时，首先需要确定资产的使用寿命。

4.In accounting, we often use sum-of-the-years digits depreciation 年数总和法折旧 to allocate the cost of an asset over its useful life.

在会计中，我们经常使用年数总和法折旧 来分配资产在其使用寿命内的成本。

5.A company might choose sum-of-the-years digits depreciation 年数总和法折旧 for its vehicles to reflect their rapid loss in value.

一家公司可能选择使用年数总和法折旧 来反映其车辆快速贬值。

作文

In the world of accounting and finance, understanding various methods of asset depreciation is crucial for businesses. One method that stands out due to its accelerated approach is the sum-of-the-years digits depreciation. This method is particularly useful for assets that lose value more quickly in their earlier years. The sum-of-the-years digits depreciation method calculates depreciation based on the sum of the years of an asset's useful life, allowing businesses to allocate a larger portion of the asset's cost to the earlier years of its life. To understand how this works, let’s consider an example. Suppose a company purchases machinery for $10,000, and the useful life of the machinery is five years. To calculate the sum-of-the-years digits depreciation, we first need to determine the sum of the years. For a five-year life, the sum is calculated as follows: 1 + 2 + 3 + 4 + 5 = 15. This total represents the number of years the asset will be depreciated. Next, we assign a fraction to each year based on its position in the lifespan of the asset. In the first year, the fraction would be 5/15, in the second year it would be 4/15, in the third year 3/15, in the fourth year 2/15, and in the fifth year 1/15. By applying these fractions to the total cost of the machinery, we can determine the annual depreciation expense. In the first year, the depreciation expense would be (5/15) * $10,000 = $3,333.33. In the second year, it would be (4/15) * $10,000 = $2,666.67. This pattern continues until the final year when the depreciation expense is (1/15) * $10,000 = $666.67. The sum-of-the-years digits depreciation method is beneficial for companies looking to match their expenses with the revenue generated from the asset. Since many assets are more productive in their early years, this method allows businesses to reflect that reality in their financial statements. Additionally, it can provide tax advantages, as higher depreciation expenses in the early years can reduce taxable income. However, it is essential for businesses to consider the implications of using the sum-of-the-years digits depreciation method. While it offers advantages, it may not be suitable for all types of assets. Companies must evaluate their specific circumstances and the nature of their assets before adopting this method. Moreover, they should also be aware of the regulatory requirements regarding depreciation methods in their jurisdiction. In conclusion, the sum-of-the-years digits depreciation method is a powerful tool in the realm of asset management and financial reporting. By allowing for accelerated depreciation, it aligns with the economic reality of asset usage and can offer significant benefits for businesses. Understanding and applying this method correctly can lead to better financial planning and decision-making, ultimately contributing to the overall success of a business.

在会计和财务的世界中，理解各种资产折旧方法对企业至关重要。其中一种因其加速折旧的特点而脱颖而出的方法是年数总和折旧法。这种方法特别适用于那些在早期年份贬值更快的资产。年数总和折旧法根据资产使用寿命的年数总和来计算折旧，使企业能够将资产成本的较大部分分配给其生命周期的早期年份。为了理解这个方法，我们来看一个例子。假设一家公司以10,000美元的价格购买了一台机器，机器的使用寿命为五年。要计算年数总和折旧法，我们首先需要确定这些年份的总和。对于五年的使用寿命，总和计算如下：1 + 2 + 3 + 4 + 5 = 15。这个总和代表了资产将被折旧的年份数量。接下来，我们根据资产使用寿命中的位置为每一年分配一个比例。在第一年，比例为5/15，第二年为4/15，第三年为3/15，第四年为2/15，第五年为1/15。通过将这些比例应用于机器的总成本，我们可以确定每年的折旧费用。在第一年，折旧费用将为（5/15）* 10,000美元 = 3,333.33美元。在第二年，它将为（4/15）* 10,000美元 = 2,666.67美元。这个模式继续下去，直到最后一年，当折旧费用为（1/15）* 10,000美元 = 666.67美元。年数总和折旧法对希望将费用与资产产生的收入相匹配的公司非常有利。由于许多资产在早期年份的生产力更高，这种方法使企业能够在财务报表中反映这一现实。此外，它还可以提供税收优势，因为早期年份的较高折旧费用可以减少应纳税所得额。然而，企业在使用年数总和折旧法时必须考虑其影响。虽然它提供了优势，但并不适合所有类型的资产。公司必须评估其特定情况和资产的性质，然后再采用这种方法。此外，他们还应了解其管辖区内关于折旧方法的监管要求。总之，年数总和折旧法是在资产管理和财务报告领域中一种强大的工具。通过允许加速折旧，它与资产使用的经济现实保持一致，并能为企业提供显著的好处。正确理解和应用这种方法可以导致更好的财务规划和决策，从而最终促进企业的整体成功。