depreciable cost

简明释义

应计折旧成本，应计折旧价值

英英释义

例句

1.Investors should consider the depreciable cost when evaluating the long-term financial health of a company.

投资者在评估公司的长期财务健康状况时，应考虑可折旧成本。

2.The depreciable cost of the building will be spread out over several years as part of the company’s accounting practices.

建筑物的可折旧成本将作为公司会计实践的一部分分摊到几年内。

3.When purchasing a vehicle for business use, it’s important to know the depreciable cost for tax purposes.

在购买用于商业的车辆时，了解其税务目的的可折旧成本是很重要的。

4.In financial statements, the depreciable cost of an asset reflects its value that can be written off over time.

在财务报表中，资产的可折旧成本反映了可以随时间减记的价值。

5.The accountant calculated the depreciable cost of the machinery to determine its annual depreciation expense.

会计师计算了机器的可折旧成本以确定其年度折旧费用。

作文

Understanding the concept of depreciable cost is essential for both accounting professionals and business owners. The term refers to the portion of an asset's cost that can be deducted from taxable income over time as the asset loses value due to wear and tear, obsolescence, or age. This is a crucial aspect of financial management, as it allows businesses to allocate their expenses more effectively and reflect the true value of their assets on financial statements.When a company purchases a fixed asset, such as machinery, vehicles, or buildings, it does not immediately deduct the entire cost of the asset from its income statement. Instead, the cost is spread out over the useful life of the asset. This process is known as depreciation. The depreciable cost is calculated by taking the initial purchase price of the asset and subtracting its estimated salvage value, which is the amount the company expects to receive when the asset is disposed of at the end of its useful life.For example, if a company buys a piece of machinery for $100,000 and estimates that it will have a salvage value of $10,000 after ten years, the depreciable cost would be $90,000. This means that the company can deduct $9,000 each year for ten years from its taxable income, reflecting the decline in value of the asset.Different methods can be used to calculate depreciation, including straight-line depreciation, declining balance, and units of production. Each method has its advantages and disadvantages, depending on the nature of the asset and the company's financial strategy. For instance, the straight-line method is simple and easy to apply, making it a popular choice among many businesses. However, other methods may provide tax benefits in the earlier years of an asset's life, which can be advantageous for companies looking to maximize their cash flow.The recognition of depreciable cost in financial statements also plays a significant role in providing accurate information to stakeholders. Investors, creditors, and management rely on these statements to make informed decisions. If a company fails to account for depreciation properly, it could misrepresent its financial health, leading to potential legal issues or loss of investor confidence.Moreover, understanding depreciable cost is vital for budgeting and forecasting. Businesses need to plan for future capital expenditures and understand how depreciation affects cash flow. By accurately estimating the depreciable cost of their assets, companies can make better decisions regarding when to replace or upgrade equipment, ultimately impacting their long-term profitability.In conclusion, the concept of depreciable cost is integral to effective financial management and reporting. It allows businesses to allocate expenses over time, reflect the true value of their assets, and provide accurate information to stakeholders. As such, understanding this concept is essential for anyone involved in accounting or business management. By mastering the principles of depreciable cost, professionals can ensure that their organizations remain financially healthy and compliant with accounting standards.

理解折旧成本的概念对会计专业人士和企业主至关重要。该术语指的是资产成本的一部分，可以随着资产因磨损、过时或老化而贬值的时间，从应税收入中扣除。这是财务管理的一个关键方面，因为它使企业能够更有效地分配费用，并在财务报表上反映资产的真实价值。当公司购买固定资产，如机械、车辆或建筑物时，它不会立即将资产的全部成本从其损益表中扣除。相反，成本会在资产的使用寿命内分摊。这一过程称为折旧。折旧成本是通过取资产的初始购买价格并减去其估计的残值来计算的，残值是公司预计在资产使用寿命结束时处置资产时会收到的金额。例如，如果一家公司以100,000美元购买一台机器，并估计在十年后其残值为10,000美元，则折旧成本将为90,000美元。这意味着公司可以在十年内每年从其应税收入中扣除9,000美元，反映资产的价值下降。可以使用不同的方法来计算折旧，包括直线法、递减余额法和生产单位法。根据资产的性质和公司的财务策略，每种方法都有其优缺点。例如，直线法简单易用，因此在许多企业中受到欢迎。然而，其他方法可能在资产生命周期的早期提供税收优惠，这对希望最大化现金流的公司来说是有利的。在财务报表中确认折旧成本也在向利益相关者提供准确信息方面发挥着重要作用。投资者、债权人和管理层依赖这些报表做出明智的决策。如果公司未能正确计算折旧，可能会误导其财务健康状况，导致潜在的法律问题或投资者信心的丧失。此外，理解折旧成本对于预算和预测至关重要。企业需要计划未来的资本支出，并了解折旧如何影响现金流。通过准确估算其资产的折旧成本，公司可以更好地决定何时更换或升级设备，最终影响其长期盈利能力。总之，折旧成本的概念对于有效的财务管理和报告至关重要。它使企业能够随着时间的推移分配费用，反映资产的真实价值，并向利益相关者提供准确的信息。因此，理解这一概念对任何参与会计或企业管理的人都是必不可少的。通过掌握折旧成本的原则，专业人士可以确保他们的组织保持财务健康，并遵守会计标准。