amortization charge

简明释义

摊销费

英英释义

例句

1.Each year, the amortization charge reduces the book value of the asset on the balance sheet.

每年，摊销费用都会减少资产在资产负债表上的账面价值。

2.A higher amortization charge can indicate that a company is investing heavily in intangible assets.

较高的摊销费用可能表明公司在无形资产上进行了大量投资。

3.The company recorded an amortization charge for the intangible assets in its financial statements.

公司在财务报表中记录了无形资产的摊销费用。

4.Investors should consider the amortization charge when evaluating the profitability of a business.

投资者在评估企业盈利能力时，应考虑摊销费用。

5.The amortization charge for the new software was significant due to its high initial cost.

由于新软件的高初始成本，摊销费用非常可观。

作文

Understanding the concept of finance is essential for anyone looking to manage their personal or business finances effectively. One term that often arises in the context of loans and investments is the amortization charge. This term refers to the portion of a loan payment that goes towards reducing the principal balance of the loan, as well as the interest accrued over time. To fully grasp the importance of the amortization charge, it is crucial to explore its implications in financial planning and budgeting.When an individual takes out a loan, they typically agree to pay back the borrowed amount, plus interest, over a specified period. The total payment is divided into monthly installments, which consist of both principal and interest portions. The amortization charge is significant because it allows borrowers to understand how much of their monthly payment is actually contributing to paying down the debt.For example, consider a mortgage loan of $200,000 with a 30-year term and an interest rate of 4%. In the initial years of the mortgage, a larger portion of the monthly payment will go towards interest, while a smaller portion will reduce the principal. As time progresses, this distribution changes, and more of the payment is applied to the principal, resulting in a decreasing amortization charge over time.This gradual shift in the amortization charge is important for borrowers to understand because it affects their equity in the property. Equity is the difference between the market value of the property and the remaining balance on the mortgage. As the amortization charge increases over time, the homeowner builds equity, which can be beneficial if they decide to sell the property or refinance the loan.Moreover, understanding the amortization charge can help individuals make informed decisions about additional payments. Some borrowers choose to make extra payments towards the principal to reduce the overall interest paid and shorten the loan term. By doing so, they can significantly decrease their amortization charge and save money in the long run.In business contexts, the amortization charge also plays a role in accounting practices. Companies often incur costs related to intangible assets, such as patents or trademarks. These costs are spread out over the useful life of the asset through a process known as amortization. The amortization charge in this case refers to the periodic expense recognized in the financial statements, which helps businesses accurately reflect their financial position.In conclusion, the amortization charge is a critical component of financial literacy, whether for personal loans or business accounting. By understanding how it works, individuals and businesses can make strategic financial decisions that lead to better management of their debts and assets. Awareness of the amortization charge empowers borrowers to take control of their financial future, ensuring that they can navigate the complexities of loans and investments with confidence.

理解金融概念对任何希望有效管理个人或商业财务的人来说都是至关重要的。在贷款和投资的背景下，‘摊销费用’这一术语常常出现。这个术语指的是贷款支付中用于减少贷款本金余额的部分，以及随时间累积的利息。要全面掌握‘摊销费用’的重要性，必须探讨其在财务规划和预算中的影响。当个人申请贷款时，他们通常同意在规定的期限内偿还借款金额及其利息。总支付额被分为每月的分期付款，这些付款由本金和利息两部分组成。‘摊销费用’是重要的，因为它使借款人能够了解每月还款中实际用于偿还债务的金额。例如，考虑一笔20万美元的抵押贷款，期限为30年，利率为4%。在抵押贷款的初始几年，月供的较大部分将用于利息，而较小部分将减少本金。随着时间的推移，这种分配会发生变化，更多的付款将用于本金，从而导致‘摊销费用’随着时间的推移而减少。这种‘摊销费用’的逐渐变化对借款人来说非常重要，因为它会影响他们在物业中的权益。权益是物业市场价值与抵押贷款剩余余额之间的差额。随着‘摊销费用’随着时间的推移而增加，房主建立了权益，这在他们决定出售物业或再融资时可能是有利的。此外，理解‘摊销费用’可以帮助个人做出关于额外付款的明智决策。一些借款人选择向本金支付额外款项，以减少整体利息支出并缩短贷款期限。通过这样做，他们可以显著降低‘摊销费用’并在长期内节省资金。在商业环境中，‘摊销费用’也在会计实践中发挥作用。公司通常会产生与无形资产相关的成本，例如专利或商标。这些成本通过一种称为摊销的过程在资产的使用寿命内分摊。此情况下的‘摊销费用’指的是在财务报表中确认的定期费用，这有助于企业准确反映其财务状况。总之，‘摊销费用’是金融素养的关键组成部分，无论是对于个人贷款还是企业会计。通过理解其运作方式，个人和企业可以做出战略性的财务决策，从而更好地管理其债务和资产。对‘摊销费用’的认识使借款人能够掌控自己的财务未来，确保他们能够自信地应对贷款和投资的复杂性。