age-life-depreciation method

简明释义

寿限折旧法

英英释义

例句

1.Using the age-life-depreciation method 年限折旧法, the company was able to report lower taxable income in its financial statements.

通过使用年限折旧法 age-life-depreciation method，公司能够在其财务报表中报告较低的应税收入。

2.By applying the age-life-depreciation method 年限折旧法, we can more accurately reflect the value of our assets on the balance sheet.

通过应用年限折旧法 age-life-depreciation method，我们可以更准确地反映资产负债表上的资产价值。

3.The accountant explained that the company uses the age-life-depreciation method 年限折旧法 to allocate the cost of its machinery over its useful life.

会计师解释说，公司使用年限折旧法 age-life-depreciation method 将其机械设备的成本分配到其使用寿命中。

4.Investors often prefer companies that utilize the age-life-depreciation method 年限折旧法 for its transparency in asset valuation.

投资者通常更喜欢采用年限折旧法 age-life-depreciation method 的公司，因为它在资产估值方面更具透明度。

5.The age-life-depreciation method 年限折旧法 helps businesses plan for future capital expenditures by providing a clear picture of when assets will need replacement.

通过提供资产何时需要更换的清晰图景，年限折旧法 age-life-depreciation method 有助于企业规划未来的资本支出。

作文

The concept of depreciation is crucial for businesses and individuals alike, as it affects financial statements and tax obligations. One specific method of calculating depreciation is the age-life-depreciation method (年龄-寿命折旧法). This method provides a systematic approach to determining the value loss of an asset over time based on its age and expected lifespan. To understand the age-life-depreciation method, one must first grasp the basic principles of depreciation. Depreciation refers to the reduction in value of an asset due to wear and tear, obsolescence, or age. For instance, when a company purchases machinery, it does not remain at its original purchase price indefinitely. Instead, its value diminishes as it is used over the years. The age-life-depreciation method allows businesses to allocate this decrease in value systematically across the asset's useful life.The age-life-depreciation method considers two primary factors: the age of the asset and its expected useful life. The age of the asset is straightforward; it is simply how long the asset has been in use. The expected useful life, on the other hand, is an estimate of how long the asset can be expected to provide value to the owner before it becomes obsolete or unusable. To apply the age-life-depreciation method, one would typically follow these steps: first, determine the purchase price of the asset. Next, estimate its useful life in years. Then, calculate the annual depreciation expense by dividing the cost of the asset by its estimated useful life. Finally, subtract the annual depreciation from the asset's original value to find its current book value.For example, if a company buys a piece of equipment for $10,000 and estimates that it will last for 10 years, the annual depreciation expense would be $1,000. After three years, the accumulated depreciation would be $3,000, making the current book value of the equipment $7,000.One of the advantages of the age-life-depreciation method is its simplicity and ease of use. It provides a clear and straightforward way to account for depreciation, which can be beneficial for small businesses or individuals managing their finances. Furthermore, using this method can help businesses plan for future capital expenditures by giving them a better understanding of when they might need to replace aging assets.However, there are also some limitations to the age-life-depreciation method. One significant drawback is that it does not take into account the actual usage of the asset. For example, if a machine is used more intensively than expected, it may wear out faster than its estimated useful life. Conversely, if an asset is underutilized, it may last longer than anticipated. In such cases, other methods of depreciation, such as the units of production method, might provide a more accurate reflection of an asset's value.In conclusion, the age-life-depreciation method (年龄-寿命折旧法) is a valuable tool for businesses and individuals to manage asset depreciation. By understanding and applying this method, one can make informed financial decisions regarding asset management and investment. While it has its limitations, the clarity and simplicity of the age-life-depreciation method make it a popular choice for many. As with any financial strategy, it is essential to consider the specific circumstances and needs of the business or individual when choosing the most appropriate method of depreciation.

折旧的概念对于企业和个人来说至关重要，因为它影响财务报表和税务义务。计算折旧的一种具体方法是年龄-寿命折旧法。这种方法提供了一种系统的方法，根据资产的年龄和预期使用寿命来确定资产随时间价值的损失。要理解年龄-寿命折旧法，首先必须掌握折旧的基本原则。折旧是指由于磨损、过时或年龄而导致资产价值的减少。例如，当一家公司购买机器时，它不会无限期保持原始购买价格。相反，随着使用年的增加，其价值会下降。年龄-寿命折旧法允许企业在资产的使用寿命内系统地分配这种价值的减少。年龄-寿命折旧法考虑两个主要因素：资产的年龄和预期的使用寿命。资产的年龄很简单；它只是资产被使用的时间长短。另一方面，预期使用寿命是对资产在变得过时或无法使用之前可以预期为所有者提供价值的时间的估计。要应用年龄-寿命折旧法，通常会遵循以下步骤：首先，确定资产的购买价格。接下来，估计其使用寿命（以年为单位）。然后，通过将资产的成本除以其估计的使用寿命来计算年度折旧费用。最后，从资产的原始价值中减去年度折旧，以找到其当前账面价值。例如，如果一家公司以10,000美元的价格购买一台设备，并估计它将持续10年，则年度折旧费用为1,000美元。在三年后，累计折旧将为3,000美元，使设备的当前账面价值为7,000美元。年龄-寿命折旧法的一个优点是它的简单性和易用性。它提供了一种清晰明了的方式来计算折旧，这对小企业或个人管理财务可能是有益的。此外，使用该方法可以帮助企业通过更好地理解何时需要更换老化资产来规划未来的资本支出。然而，年龄-寿命折旧法也有一些局限性。一个显著的缺点是它没有考虑资产的实际使用情况。例如，如果一台机器的使用强度超过预期，它可能比预期的使用寿命更快磨损。相反，如果资产使用不足，它可能会比预期的时间更长。在这种情况下，其他折旧方法（如生产单位法）可能会更准确地反映资产的价值。总之，年龄-寿命折旧法是一种有价值的工具，帮助企业和个人管理资产折旧。通过理解和应用这种方法，可以就资产管理和投资做出明智的财务决策。尽管它有其局限性，但年龄-寿命折旧法的清晰性和简单性使其成为许多人的热门选择。与任何财务策略一样，在选择最合适的折旧方法时，考虑企业或个人的具体情况和需求至关重要。