cost less depreciation

简明释义

原价减去折旧的价值

英英释义

例句

1.When calculating the net worth of the business, we consider the cost less depreciation of all equipment.

在计算企业的净资产时，我们考虑所有设备的成本减去折旧。

2.The accountant explained how to calculate the cost less depreciation for the new machinery.

会计师解释了如何计算新机器的成本减去折旧。

3.The company's assets are valued at their original purchase price, which is the cost less depreciation.

公司的资产按其原始购买价格估值，这是成本减去折旧。

4.Investors often look at the cost less depreciation to assess the true value of a company's assets.

投资者通常查看成本减去折旧来评估公司资产的真实价值。

5.For tax purposes, you can deduct the cost less depreciation from your taxable income.

出于税务目的，您可以从应税收入中扣除成本减去折旧。

作文

In the world of accounting and finance, understanding the concept of depreciation is crucial for both businesses and individuals. Depreciation refers to the reduction in the value of an asset over time, typically due to wear and tear or obsolescence. This concept plays a significant role in determining the true cost of an asset. When we say an asset has a value that is "cost less depreciation," we are referring to its net book value after accounting for the loss in value due to depreciation. cost less depreciation (扣除折旧后的成本) essentially highlights how much an asset is worth after its depreciation has been calculated.For businesses, managing assets effectively is vital for maintaining profitability. When a company purchases equipment, machinery, or vehicles, these assets are initially recorded at their purchase price. However, as time goes on, the value of these assets decreases. This decrease is reflected in the financial statements as depreciation expense. Understanding the phrase "cost less depreciation" helps businesses assess the current worth of their assets, allowing for better financial planning and investment decisions.Take, for example, a manufacturing company that invests in a new machine for $100,000. Over the years, due to usage and technological advancements, the machine may lose value. If the company estimates that the machine will depreciate by $20,000 each year, after three years, the machine's value would be $40,000. This means that its value "cost less depreciation" is now $40,000, which is crucial information for the company's balance sheet and overall financial health.Moreover, understanding this concept is not only important for businesses but also for individuals when it comes to personal finance. For instance, when someone buys a car, they should be aware that the vehicle loses value over time. If a person purchases a car for $30,000 and it depreciates by $5,000 each year, after two years, its value will be $20,000. Knowing that the car's worth is "cost less depreciation" allows the owner to make informed decisions regarding selling or trading in the vehicle.Additionally, the idea of "cost less depreciation" extends beyond tangible assets. It can also apply to intangible assets, such as patents or software licenses, which may also lose value over time. Companies must account for these losses to accurately reflect their financial position. By understanding how to calculate the value of their assets after depreciation, businesses can ensure they are making sound financial decisions.In conclusion, the phrase "cost less depreciation" serves as a fundamental concept in accounting and finance. It emphasizes the importance of recognizing the reduced value of assets over time, which is crucial for effective financial management. Whether for a business assessing its machinery or an individual evaluating their car's worth, understanding this concept allows for better decision-making and strategic planning. In a rapidly changing economic environment, being aware of how depreciation affects asset values can lead to more informed and advantageous financial choices.

在会计和金融的世界中，理解折旧的概念对企业和个人都至关重要。折旧是指资产随着时间的推移而减少的价值，通常是由于磨损或过时。这个概念在确定资产的真实成本方面发挥着重要作用。当我们说一项资产的价值为“cost less depreciation”（扣除折旧后的成本）时，我们是指在考虑到折旧造成的价值损失后，它的净账面价值。cost less depreciation 突出了资产在计算折旧后值多少钱。对于企业来说，有效管理资产对于维持盈利能力至关重要。当公司购买设备、机械或车辆时，这些资产最初按其购买价格记录。然而，随着时间的推移，这些资产的价值会下降。这种下降在财务报表中反映为折旧费用。理解“cost less depreciation”这一短语有助于企业评估其资产的当前价值，从而更好地进行财务规划和投资决策。例如，一家制造公司投资购买一台价值100,000美元的新机器。随着时间的推移，由于使用和技术进步，机器可能会贬值。如果公司估计这台机器每年折旧20,000美元，那么三年后，机器的价值将为40,000美元。这意味着它的“cost less depreciation”现在为40,000美元，这对于公司的资产负债表和整体财务健康至关重要。此外，理解这一概念不仅对企业重要，对个人财务也是如此。例如，当某人购买汽车时，他们应该意识到车辆会随着时间的推移而贬值。如果一个人以30,000美元的价格购买了一辆车，并且每年贬值5,000美元，那么两年后，它的价值将为20,000美元。了解汽车的价值是“cost less depreciation”使得车主能够做出有关出售或交易该车辆的明智决定。此外，“cost less depreciation”的理念不仅适用于有形资产，也可以应用于无形资产，例如专利或软件许可证，这些资产也可能随时间贬值。企业必须考虑这些损失，以准确反映其财务状况。通过了解如何计算折旧后资产的价值，企业可以确保做出合理的财务决策。总之，“cost less depreciation”这一短语在会计和金融中是一个基本概念。它强调了认识资产随时间贬值的重要性，这对于有效的财务管理至关重要。无论是企业评估其机械设备，还是个人评估其汽车的价值，理解这一概念都有助于更好地做出决策和战略规划。在快速变化的经济环境中，意识到折旧如何影响资产价值可以带来更明智和有利的财务选择。