zero salvage value

简明释义

无残值

英英释义

例句

1.The lease agreement stipulated that any improvements would be considered to have zero salvage value (零残值) at lease termination.

租赁协议规定，任何改进在租约终止时将被视为具有zero salvage value（零残值）。

2.The accountant noted that the machinery would have zero salvage value (零残值) at the end of its useful life.

会计指出，这台机器在其使用寿命结束时将有zero salvage value（零残值）。

3.The company decided to write off the equipment after determining it had zero salvage value (零残值).

公司决定在确定设备的zero salvage value（零残值）后将其注销。

4.In our financial projections, we assumed the assets would have zero salvage value (零残值).

在我们的财务预测中，我们假设资产将有zero salvage value（零残值）。

5.When calculating depreciation, we must consider that the vehicle has zero salvage value (零残值).

在计算折旧时，我们必须考虑到这辆车有zero salvage value（零残值）。

作文

In the field of accounting and finance, the concept of zero salvage value plays a significant role in asset management and depreciation calculations. To understand this term, we must first define what salvage value is. Salvage value refers to the estimated residual value of an asset at the end of its useful life. In other words, it is the amount that an organization expects to receive from the sale or disposal of an asset once it has been fully utilized. When we say an asset has a zero salvage value, it means that at the end of its useful life, the asset is expected to have no remaining value; it cannot be sold or salvaged for any monetary gain.The implications of having a zero salvage value are significant for businesses. For instance, when a company acquires machinery for production, it will typically estimate the useful life of that machinery. If the estimated useful life is five years, the company will also calculate the annual depreciation expense based on the purchase price of the machine and its zero salvage value. This means that the entire cost of the asset will be allocated over its useful life, impacting the company’s financial statements and tax liabilities.Consider a manufacturing company that purchases a piece of equipment for $100,000. If this equipment is expected to have a useful life of five years with a zero salvage value, the company will record a depreciation expense of $20,000 each year. This systematic allocation of the asset's cost helps the company match its expenses with the revenues generated by using the equipment, thereby providing a clearer picture of profitability.Moreover, the concept of zero salvage value can influence investment decisions. Investors and managers must consider how the depreciation of assets affects the company's cash flow and overall financial health. If a significant portion of the company’s assets is depreciating to a zero salvage value, it may signal to investors that the company needs to reinvest in new equipment or technology to maintain operational efficiency. This can lead to discussions about capital budgeting and the need for financing to support future investments.Additionally, the environmental impact of assets reaching a zero salvage value should not be overlooked. When assets are no longer usable and have no salvage value, they often end up in landfills, contributing to waste. Companies today are increasingly focusing on sustainability and are exploring options for recycling or repurposing assets at the end of their useful lives, rather than allowing them to reach a zero salvage value. This shift not only aids in environmental conservation but can also create new revenue streams through the resale of refurbished equipment.In conclusion, understanding the term zero salvage value is essential for effective asset management and financial planning. It affects how companies calculate depreciation, make investment decisions, and consider their environmental responsibilities. As businesses strive for greater efficiency and sustainability, the implications of zero salvage value will continue to evolve, shaping the way organizations approach their asset management strategies. By recognizing the importance of this concept, companies can better prepare for the future and ensure they are making informed financial decisions that align with their long-term goals.

在会计和金融领域，零残值的概念在资产管理和折旧计算中发挥着重要作用。要理解这个术语，我们首先必须定义什么是残值。残值是指资产在其使用寿命结束时的估计剩余价值。换句话说，它是组织期望在完全利用资产后从销售或处置中获得的金额。当我们说一个资产具有零残值时，这意味着在其使用寿命结束时，该资产预计没有剩余价值；它不能被销售或回收以获得任何货币收益。拥有零残值的含义对企业来说是重大的。例如，当一家公司购买生产所需的机器时，通常会估计该机器的使用寿命。如果估计的使用寿命为五年，公司还将根据机器的购买价格和零残值计算年度折旧费用。这意味着资产的全部成本将在其使用寿命内分配，从而影响公司的财务报表和税务责任。考虑一家制造公司购买一台设备，价格为100,000美元。如果这台设备的预期使用寿命为五年且具有零残值，则公司每年会记录20,000美元的折旧费用。这种系统性地分配资产成本的方法帮助公司将费用与使用设备所产生的收入相匹配，从而提供更清晰的盈利状况。此外，零残值的概念可以影响投资决策。投资者和管理者必须考虑资产折旧如何影响公司的现金流和整体财务健康。如果公司大量资产的折旧达到零残值，这可能向投资者发出信号，表明公司需要重新投资于新设备或技术，以保持运营效率。这可能导致关于资本预算和融资需求的讨论，以支持未来的投资。此外，资产达到零残值的环境影响也不容忽视。当资产不再可用且没有残值时，往往会最终进入垃圾填埋场，造成浪费。如今，公司越来越关注可持续性，并探索在资产使用寿命结束时回收或重新利用资产的选项，而不是让它们达到零残值。这种转变不仅有助于环境保护，还可以通过转售翻新的设备创造新的收入来源。总之，理解零残值这一术语对于有效的资产管理和财务规划至关重要。它影响公司如何计算折旧、做出投资决策以及考虑其环境责任。随着企业努力实现更高的效率和可持续性，零残值的影响将继续演变，塑造组织如何看待其资产管理策略。通过认识到这一概念的重要性，公司可以更好地为未来做好准备，确保他们做出符合长期目标的明智财务决策。