allowance for amortization

简明释义

摊销备抵

英英释义

例句

1.Investors should consider the allowance for amortization 摊销准备金 when evaluating a company's financial health.

投资者在评估公司的财务健康时，应考虑allowance for amortization 摊销准备金。

2.The company made an allowance for amortization 摊销准备金 to account for the depreciation of its intangible assets.

公司做了一个allowance for amortization 摊销准备金，以计算其无形资产的折旧。

3.In our financial report, we included an allowance for amortization 摊销准备金 to reflect the declining value of our patents.

在我们的财务报告中，我们包括了一个allowance for amortization 摊销准备金，以反映我们专利的价值下降。

4.A proper allowance for amortization 摊销准备金 ensures that financial statements accurately reflect asset values.

适当的allowance for amortization 摊销准备金确保财务报表准确反映资产价值。

5.The accountant calculated the allowance for amortization 摊销准备金 for the software licenses over their useful life.

会计师根据软件许可证的使用寿命计算了allowance for amortization 摊销准备金。

作文

In the realm of finance and accounting, the term allowance for amortization refers to a systematic reduction in the value of an intangible asset over time. This concept is crucial for businesses that invest in long-term assets, such as patents, trademarks, or software development costs. By recognizing the allowance for amortization in their financial statements, companies can accurately reflect the diminishing value of these assets and ensure that their financial reports provide a true representation of their economic situation.Amortization itself is a method used to allocate the cost of an intangible asset over its useful life. For example, if a company spends $100,000 on developing a new software application with an expected useful life of five years, it would typically amortize this cost by recognizing $20,000 as an expense each year. This annual expense reduces the company's taxable income, which can provide significant tax benefits. The allowance for amortization thus plays a vital role in managing a company's financial health and tax obligations.Moreover, the allowance for amortization is not just a technical accounting term; it has real-world implications for business strategy and investment decisions. Companies must carefully consider how they account for amortization when planning their budgets and forecasting future earnings. A higher amortization expense may indicate that a company is investing heavily in intangible assets, which could be a sign of growth and innovation. Conversely, a lower amortization expense might suggest that a company is not investing enough in its future, potentially jeopardizing its competitive position in the market.Another important aspect of the allowance for amortization is its impact on cash flow. While amortization is a non-cash expense, it affects the overall financial performance of a company. Investors often look at a company's cash flow statements to assess its ability to generate cash from operations. A high allowance for amortization can lead to lower net income, but it does not necessarily mean that the company is struggling financially. Instead, it may indicate that the company is strategically investing in its intangible assets to drive future growth.In conclusion, understanding the concept of allowance for amortization is essential for anyone involved in finance or accounting. It provides insight into how companies manage their intangible assets and the implications for financial reporting, tax strategy, and cash flow management. As businesses continue to evolve in an increasingly digital world, the importance of effectively managing intangible assets through proper amortization practices will only grow. Therefore, professionals in the field must stay informed about the best practices related to allowance for amortization to ensure that they are making sound financial decisions that will benefit their organizations in the long run.

在金融和会计领域，“摊销准备”一词指的是对无形资产价值的系统性减少。这一概念对于投资于长期资产（如专利、商标或软件开发成本）的企业至关重要。通过在财务报表中确认摊销准备，公司可以准确反映这些资产的贬值，并确保其财务报告真实地呈现其经济状况。摊销本身是一种用于在无形资产的使用寿命内分配成本的方法。例如，如果一家公司花费10万美元开发一种新软件应用程序，其预期使用寿命为五年，那么它通常会通过每年确认2万美元作为费用来摊销这笔费用。这项年度费用降低了公司的应税收入，这可能带来显著的税收优惠。因此，摊销准备在管理公司的财务健康和税务义务方面发挥着至关重要的作用。此外，摊销准备不仅仅是一个技术性的会计术语；它对商业战略和投资决策具有现实世界的影响。公司在规划预算和预测未来收益时，必须仔细考虑如何进行摊销。当摊销费用较高时，可能表明公司正在大量投资于无形资产，这可能是增长和创新的迹象。相反，较低的摊销费用可能暗示公司在未来的投资不足，可能危及其在市场上的竞争地位。摊销准备的另一个重要方面是其对现金流的影响。尽管摊销是一项非现金费用，但它影响公司的整体财务表现。投资者通常会查看公司的现金流量表，以评估其从运营中产生现金的能力。高的摊销准备可能导致净收入降低，但这并不一定意味着公司在财务上处于困境。相反，这可能表明公司正在战略性地投资于其无形资产，以推动未来的增长。总之，理解摊销准备的概念对于任何参与金融或会计的人来说都是至关重要的。它提供了关于公司如何管理无形资产以及对财务报告、税务策略和现金流管理的影响的见解。随着企业在日益数字化的世界中不断发展，通过适当的摊销实践有效管理无形资产的重要性将只会增加。因此，该领域的专业人士必须了解与摊销准备相关的最佳实践，以确保他们做出有利于组织长期发展的明智财务决策。