depreciable life

简明释义

折旧寿命

英英释义

例句

1.The company decided to extend the depreciable life of its office furniture from five to seven years.

公司决定将办公家具的折旧年限从五年延长到七年。

2.A shorter depreciable life can lead to higher annual depreciation expenses.

较短的折旧年限可能导致更高的年度折旧费用。

3.Understanding the depreciable life of an asset is crucial for accurate financial reporting.

了解资产的折旧年限对准确的财务报告至关重要。

4.Investors should consider the depreciable life when evaluating the return on investment for a property.

投资者在评估物业投资回报时应考虑其折旧年限。

5.The accountant calculated the depreciable life of the new machinery to be ten years.

会计师计算新机器的折旧年限为十年。

作文

In the world of finance and accounting, understanding the concept of depreciable life is crucial for both businesses and individuals. The term refers to the period over which an asset is expected to lose its value due to wear and tear, obsolescence, or other factors. This concept is particularly important when it comes to tangible assets such as machinery, vehicles, and buildings. By determining the depreciable life (折旧寿命) of an asset, companies can allocate their costs more effectively and ensure accurate financial reporting.When a business acquires a new asset, it is not simply a one-time expense; rather, it represents an investment that will provide benefits over several years. For example, if a company purchases a piece of machinery for $100,000 and estimates its depreciable life (折旧寿命) to be ten years, it can spread the cost of that machinery over its useful life. This means that each year, the company will record a depreciation expense of $10,000 on its income statement, reflecting the asset's gradual loss of value.The determination of depreciable life (折旧寿命) involves various factors, including the asset’s expected usage, maintenance, and technological advancements. For instance, a vehicle used in a delivery service may have a shorter depreciable life (折旧寿命) compared to a similar vehicle used for personal purposes due to the higher mileage and wear it experiences. Additionally, industries with rapid technological changes may see assets become obsolete quicker, leading to a shorter depreciable life (折旧寿命).There are several methods to calculate depreciation, including straight-line depreciation, declining balance method, and units of production method. Each of these methods has its advantages and disadvantages, but they all rely on the accurate assessment of an asset's depreciable life (折旧寿命). For example, the straight-line method divides the cost of the asset evenly over its estimated useful life, making it simple and easy to understand. On the other hand, the declining balance method allows for larger depreciation expenses in the earlier years of the asset’s life, which can be beneficial for tax purposes.Understanding depreciable life (折旧寿命) is not only important for businesses but also for investors. When evaluating potential investments, investors must consider how quickly an asset will depreciate. A longer depreciable life (折旧寿命) generally indicates that the asset will retain its value longer, making it a more attractive investment. Conversely, assets with a shorter depreciable life (折旧寿命) may pose a higher risk, as they will need to be replaced sooner, potentially impacting cash flow.In conclusion, the concept of depreciable life (折旧寿命) is fundamental in the fields of accounting and finance. It affects how businesses manage their assets, report their financial performance, and make strategic investment decisions. By accurately assessing the depreciable life (折旧寿命) of their assets, companies can ensure better financial health and sustainability in the long run. Understanding this concept is essential for anyone involved in managing finances, whether in a corporate setting or as an individual investor.

在金融和会计的世界中，理解“depreciable life”这一概念对企业和个人来说至关重要。这个术语指的是一个资产因磨损、过时或其他因素而预计会失去价值的时间段。这个概念对于机器、车辆和建筑等有形资产尤为重要。通过确定资产的depreciable life（折旧寿命），公司可以更有效地分配其成本，并确保财务报告的准确性。当企业购买新资产时，这不仅仅是一次性支出；相反，它代表了一项将在数年内提供收益的投资。例如，如果一家公司以100,000美元的价格购买一台机器，并估计其depreciable life（折旧寿命）为十年，那么它可以将这台机器的成本在其使用寿命内进行摊销。这意味着每年该公司将在其损益表上记录10,000美元的折旧费用，反映资产逐渐失去的价值。depreciable life（折旧寿命）的确定涉及多个因素，包括资产的预期使用情况、维护情况和技术进步。例如，用于快递服务的车辆可能由于行驶里程和磨损的增加而具有较短的depreciable life（折旧寿命），而类似的个人使用车辆则可能较长。此外，技术快速变化的行业可能会导致资产更快过时，从而缩短depreciable life（折旧寿命）。计算折旧的方法有几种，包括直线法、递减余额法和生产单位法。这些方法各有优缺点，但都依赖于对资产depreciable life（折旧寿命）的准确评估。例如，直线法将资产的成本均匀分摊到其估计的使用寿命内，使其简单易懂。另一方面，递减余额法允许在资产生命周期的早期年份记录较大的折旧费用，这对税务目的可能是有利的。理解depreciable life（折旧寿命）不仅对企业重要，对投资者也同样重要。在评估潜在投资时，投资者必须考虑资产贬值的速度。较长的depreciable life（折旧寿命）通常表明资产将更长时间保持其价值，从而使其成为更具吸引力的投资。相反，具有较短depreciable life（折旧寿命）的资产可能面临更高的风险，因为它们需要更快地被替换，这可能影响现金流。总之，depreciable life（折旧寿命）这一概念在会计和金融领域中是基础性的。它影响着企业如何管理其资产、报告财务业绩以及做出战略投资决策。通过准确评估其资产的depreciable life（折旧寿命），公司可以确保更好的财务健康和可持续发展。理解这一概念对于任何参与财务管理的人，无论是在企业环境中还是作为个人投资者，都是必不可少的。