accrued depreciation

简明释义

应计折旧

英英释义

例句

1.As part of the annual audit, we need to review the accrued depreciation on our assets.

作为年度审计的一部分，我们需要审查我们资产的累计折旧。

2.The financial report showed an increase in accrued depreciation due to new equipment purchases.

财务报告显示，由于新设备购买，累计折旧有所增加。

3.To better understand cash flow, we need to account for accrued depreciation in our calculations.

为了更好地理解现金流，我们需要在计算中考虑累计折旧。

4.Investors are concerned about the impact of accrued depreciation on the company's net income.

投资者担心累计折旧对公司净收入的影响。

5.The accountant calculated the accrued depreciation for the company's machinery over the past year.

会计计算了公司过去一年机器的累计折旧。

作文

In the world of accounting and finance, understanding various terms is crucial for effective management and reporting. One such term that often comes up is accrued depreciation. This concept refers to the gradual reduction in the value of an asset over time due to wear and tear, age, or obsolescence. It is essential for businesses to track this depreciation to accurately reflect the value of their assets on financial statements.

When a company purchases a fixed asset, such as machinery or a building, it does not immediately expense the entire cost. Instead, the cost is spread out over the useful life of the asset. This process is known as depreciation, and it allows companies to match the cost of the asset with the revenue it generates over time. Accrued depreciation specifically refers to the amount of depreciation that has accumulated up to a certain point in time, which is crucial for assessing the current value of the asset.

For example, consider a manufacturing company that buys a piece of equipment for $100,000, expecting it to last for ten years. Each year, the company will recognize a portion of the cost as an expense, reflecting the usage of the equipment. After three years, the accrued depreciation would be $30,000 if the company uses straight-line depreciation, meaning they deduct $10,000 each year. The remaining book value of the asset would then be $70,000.

Understanding accrued depreciation is vital for several reasons. First, it helps businesses maintain accurate financial records. By accounting for depreciation, companies can present a more realistic picture of their financial health. Investors and stakeholders rely on these records to make informed decisions. If a company fails to account for depreciation, its profits may appear inflated, leading to potential mistrust among investors.

Second, accrued depreciation impacts tax liabilities. In many jurisdictions, businesses can deduct depreciation expenses from their taxable income, reducing their overall tax burden. This deduction incentivizes companies to invest in fixed assets, knowing they can recover some of the costs through tax savings.

Moreover, understanding accrued depreciation can aid in budgeting and planning for future capital expenditures. As assets age and depreciate, companies must plan for replacements or upgrades. By keeping track of accrued depreciation, businesses can make informed decisions about when to invest in new equipment or facilities, ensuring they remain competitive in their industry.

In conclusion, accrued depreciation is a critical concept in accounting that reflects the diminishing value of assets over time. It plays a significant role in financial reporting, tax planning, and strategic decision-making. For business owners and financial managers, grasping this concept is essential for maintaining accurate records and ensuring the long-term success of their organizations. By understanding accrued depreciation, companies can better navigate the complexities of asset management and foster trust with their stakeholders.

在会计和财务的世界中，理解各种术语对于有效管理和报告至关重要。其中一个经常出现的术语是累计折旧。这个概念指的是由于磨损、老化或过时，资产随时间逐渐减少的价值。企业必须跟踪这种折旧，以便在财务报表中准确反映其资产的价值。

当一家公司购买固定资产，例如机械或建筑物时，并不会立即将全部成本作为费用处理。相反，这个成本会在资产的使用寿命内分摊。这一过程被称为折旧，它使公司能够将资产的成本与其产生的收入进行匹配。累计折旧专门指的是在某一特定时间点上已累积的折旧金额，这对于评估资产的当前价值至关重要。

例如，考虑一家制造公司以100,000美元购买一台设备，预计其使用寿命为十年。每年，公司将确认一部分成本作为费用，反映设备的使用情况。在三年后，如果公司采用直线法折旧，那么累计折旧将为30,000美元，意味着他们每年扣除10,000美元。资产的剩余账面价值将为70,000美元。

理解累计折旧至关重要，原因有几个。首先，它帮助企业保持准确的财务记录。通过计算折旧，公司可以呈现出更真实的财务健康状况。投资者和利益相关者依赖这些记录来做出明智的决策。如果公司未能计算折旧，其利润可能看起来被夸大，从而导致投资者之间潜在的不信任。

其次，累计折旧影响税务负担。在许多司法管辖区，企业可以从应纳税所得中扣除折旧费用，从而减少总体税负。这种扣除激励公司投资固定资产，因为他们知道可以通过税收节省来回收部分成本。

此外，理解累计折旧可以帮助预算和规划未来的资本支出。随着资产老化和折旧，企业必须计划更换或升级。通过跟踪累计折旧，公司可以对何时投资新设备或设施做出明智的决策，从而确保在行业中的竞争力。

总之，累计折旧是会计中的一个关键概念，反映了资产随时间的贬值。它在财务报告、税务规划和战略决策中发挥着重要作用。对于企业主和财务经理来说，掌握这一概念对于保持准确记录和确保组织的长期成功至关重要。通过理解累计折旧，公司可以更好地应对资产管理的复杂性，并增强与利益相关者的信任。