depreciation funds payable

简明释义

应交折旧基金

英英释义

例句

1.The accountant explained how to calculate the depreciation funds payable 折旧基金应付 for the fiscal year.

会计师解释了如何计算本财政年度的折旧基金应付。

2.Investors are concerned about the depreciation funds payable 折旧基金应付 as it affects the company's cash flow.

投资者对折旧基金应付表示担忧，因为这会影响公司的现金流。

3.The company has set aside a portion of its profits to cover depreciation funds payable 折旧基金应付 for its machinery.

公司已将一部分利润留作支付其机械设备的折旧基金应付。

4.To maintain financial health, the firm must ensure that depreciation funds payable 折旧基金应付 are properly allocated.

为了保持财务健康，公司必须确保折旧基金应付得到合理分配。

5.During the audit, we found that the depreciation funds payable 折旧基金应付 were not accurately recorded in the financial statements.

在审计过程中，我们发现折旧基金应付在财务报表中记录不准确。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that often arises in discussions about asset management and financial planning is depreciation funds payable. This term refers to the funds that a company sets aside to account for the decrease in value of its assets over time due to wear and tear, obsolescence, or other factors. The concept of depreciation is essential for businesses as it helps them accurately assess the value of their assets and plan for future expenditures.To put it simply, when a company purchases an asset, such as machinery or equipment, that asset will lose value over time. This loss in value needs to be reflected in the company's financial statements to provide a true picture of its financial health. This is where depreciation funds payable come into play. By allocating a portion of their revenue to cover this depreciation, businesses can ensure that they have sufficient funds available when it comes time to replace or repair these assets.The process of calculating depreciation funds payable can vary depending on the method of depreciation chosen by the company. Common methods include straight-line depreciation, declining balance depreciation, and units of production depreciation. Each method has its own advantages and disadvantages, and the choice of which to use can significantly impact the financial statements of a business.For instance, under the straight-line method, the same amount of depreciation expense is recognized each year over the useful life of the asset. This method is straightforward and easy to apply, making it a popular choice among many businesses. On the other hand, the declining balance method allows for higher depreciation expenses in the earlier years of an asset's life, which can be beneficial for companies looking to reduce taxable income in those years. Understanding how these methods affect depreciation funds payable is vital for accurate financial planning.Moreover, the implications of not properly accounting for depreciation funds payable can be significant. If a company fails to set aside adequate funds for depreciation, it may find itself in a difficult financial position when it needs to replace or repair its assets. This could lead to unexpected costs that can disrupt cash flow and affect overall profitability. Therefore, effective management of depreciation funds payable is not just about compliance with accounting standards; it is also about ensuring the long-term sustainability of the business.In conclusion, the term depreciation funds payable encapsulates a critical aspect of financial management that every business must understand. It involves setting aside funds to account for the reduction in value of assets over time, which is essential for maintaining accurate financial statements and ensuring that a company can meet its future obligations. As businesses navigate the complexities of asset management and financial planning, a solid grasp of depreciation funds payable will undoubtedly contribute to their success and longevity in the competitive marketplace.

在金融和会计的世界中，理解各种术语对于有效的管理和报告至关重要。其中一个在资产管理和财务规划讨论中经常出现的术语是折旧准备金应付。这个术语指的是公司为其资产随着时间的推移因磨损、过时或其他因素而贬值而预留的资金。折旧的概念对于企业来说至关重要，因为它帮助企业准确评估资产的价值并规划未来的支出。简单来说，当一家公司购买一项资产，例如机械或设备时，该资产会随着时间的推移而贬值。这种价值的损失需要在公司的财务报表中反映出来，以提供其财务健康状况的真实图景。这就是折旧准备金应付的作用。通过将一部分收入分配用于覆盖这笔折旧，企业可以确保在需要更换或修理这些资产时有足够的资金可用。计算折旧准备金应付的过程可能会因公司选择的折旧方法而有所不同。常见的方法包括直线法折旧、递减余额法折旧和生产单位法折旧。每种方法都有其自身的优缺点，选择使用哪种方法可能会对企业的财务报表产生重大影响。例如，在直线法下，每年在资产的使用寿命内确认相同金额的折旧费用。这种方法简单易行，使其成为许多企业的热门选择。另一方面，递减余额法允许在资产生命周期的早期几年内记录更高的折旧费用，这对于希望在这些年份减少应税收入的公司可能是有利的。了解这些方法如何影响折旧准备金应付对于准确的财务规划至关重要。此外，未能妥善核算折旧准备金应付的后果可能是显著的。如果一家公司未能为折旧预留足够的资金，当其需要更换或修理资产时，可能会发现自己处于困难的财务状况。这可能导致意外的成本，从而打乱现金流并影响整体盈利能力。因此，有效管理折旧准备金应付不仅仅是遵守会计标准；它也是确保企业长期可持续发展的关键。总之，术语折旧准备金应付概括了每个企业必须理解的财务管理的一个关键方面。它涉及为随着时间的推移而减少的资产价值预留资金，这对于维护准确的财务报表和确保公司能够满足未来的义务至关重要。当企业在资产管理和财务规划的复杂性中航行时，对折旧准备金应付的深入了解无疑将有助于它们在竞争激烈的市场中的成功和长久发展。