depreciation-reserve ratio

简明释义

折旧准备率

英英释义

例句

1.The company's depreciation-reserve ratio 折旧准备金比率 indicates how well it is prepared for future asset replacements.

公司的depreciation-reserve ratio 折旧准备金比率 表明它为未来资产更换做好了多好的准备。

2.A declining depreciation-reserve ratio 折旧准备金比率 may indicate that a company is not adequately preparing for future capital expenditures.

下降的depreciation-reserve ratio 折旧准备金比率 可能表明公司没有充分为未来的资本支出做好准备。

3.Investors often look at the depreciation-reserve ratio 折旧准备金比率 when assessing the long-term viability of a business.

投资者在评估企业的长期可行性时，通常会关注depreciation-reserve ratio 折旧准备金比率。

4.To maintain a healthy depreciation-reserve ratio 折旧准备金比率, companies must regularly review their asset values and adjust reserves accordingly.

为了维持健康的depreciation-reserve ratio 折旧准备金比率，公司必须定期审查其资产价值并相应调整准备金。

5.A higher depreciation-reserve ratio 折旧准备金比率 can be a sign of financial health, as it shows that the company is setting aside enough funds for asset depreciation.

较高的depreciation-reserve ratio 折旧准备金比率 可能是财务健康的标志，因为它表明公司为资产折旧预留了足够的资金。

作文

In the world of finance and accounting, understanding various ratios is crucial for evaluating the health and performance of a business. One such important metric is the depreciation-reserve ratio, which plays a significant role in assessing how well a company manages its assets over time. The depreciation-reserve ratio is defined as the proportion of a company's accumulated depreciation to its total reserve for depreciation. This ratio helps investors and managers understand the extent to which a company is setting aside funds to account for the wear and tear on its fixed assets.To comprehend the significance of the depreciation-reserve ratio, it is essential to recognize what depreciation means. Depreciation is the accounting method used to allocate the cost of tangible assets over their useful lives. Businesses use this method to match the cost of an asset with the revenue it generates, ensuring that financial statements accurately reflect the company's financial position. As assets age, they lose value, and depreciation accounts for this loss, allowing businesses to maintain accurate records of their asset values.The depreciation-reserve ratio serves as an indicator of a company's asset management practices. A high ratio may suggest that a company is effectively managing its assets and is prepared for future capital expenditures. Conversely, a low ratio could indicate that a company is not adequately reserving funds for asset replacement or maintenance, which may lead to financial difficulties in the long run.For example, consider a manufacturing company that has invested heavily in machinery. Over time, these machines will depreciate, and the company needs to ensure that it is setting aside enough money to replace them when they reach the end of their useful life. By analyzing the depreciation-reserve ratio, stakeholders can determine whether the company is financially prepared for this eventuality. If the ratio is low, it might raise concerns about the company's ability to sustain operations and maintain its competitive edge.Moreover, the depreciation-reserve ratio can also provide insights into a company's overall financial strategy. Companies that prioritize asset maintenance and replacement are likely to have a higher ratio, indicating a proactive approach to managing their resources. This can be particularly important in industries where technology and equipment are rapidly evolving, as companies must stay ahead of the curve to remain competitive.Investors often look at the depreciation-reserve ratio as part of their due diligence when evaluating potential investments. A strong ratio can signal a well-managed company with a clear plan for maintaining its assets, while a weak ratio may indicate potential risks. Therefore, understanding this ratio is vital for anyone involved in financial analysis or investment decision-making.In conclusion, the depreciation-reserve ratio is a critical financial metric that reflects a company's commitment to managing its assets responsibly. By examining this ratio, stakeholders can gain valuable insights into a company's financial health, operational efficiency, and long-term viability. As businesses continue to navigate an ever-changing economic landscape, the importance of understanding and monitoring the depreciation-reserve ratio cannot be overstated. It serves as a reminder of the need for prudent financial management and the foresight required to sustain growth and success in the future.

在金融和会计的世界中，理解各种比率对于评估企业的健康和表现至关重要。其中一个重要的指标是折旧准备比率，它在评估公司如何随时间管理资产方面发挥着重要作用。折旧准备比率被定义为公司累计折旧与其总折旧准备金的比例。这个比率帮助投资者和管理者理解公司在为固定资产的磨损和损耗拨备资金的程度。要理解折旧准备比率的重要性，首先需要认识什么是折旧。折旧是用于在资产的使用寿命内分配有形资产成本的会计方法。企业使用这种方法将资产的成本与其产生的收入相匹配，确保财务报表准确反映公司的财务状况。随着资产的老化，它们的价值会下降，而折旧则对此损失进行核算，使企业能够保持准确的资产价值记录。折旧准备比率作为公司资产管理实践的指标。高比率可能表明公司有效地管理其资产，并为未来的资本支出做好准备。相反，低比率可能表明公司没有充分拨备资金用于资产替换或维护，这可能导致长期的财务困难。例如，考虑一家重工业公司，该公司在机械设备上进行了大量投资。随着时间的推移，这些机器将会折旧，公司需要确保拨出足够的资金来替换它们。当它们达到使用寿命的尽头时，通过分析折旧准备比率，利益相关者可以确定公司是否在财务上为此做好准备。如果比率较低，可能会引发对公司维持运营和保持竞争优势能力的担忧。此外，折旧准备比率还可以提供对公司整体财务战略的见解。优先考虑资产维护和替换的公司可能会有更高的比率，这表明其在管理资源方面采取了主动的方法。这在技术和设备快速发展的行业中特别重要，因为公司必须走在前面以保持竞争力。投资者通常在评估潜在投资时查看折旧准备比率，作为尽职调查的一部分。强劲的比率可以表明管理良好的公司，并且有明确的计划来维护其资产，而弱比率则可能表明潜在风险。因此，理解这一比率对于任何参与财务分析或投资决策的人来说都是至关重要的。总之，折旧准备比率是一个关键的财务指标，反映了公司对负责任地管理其资产的承诺。通过检查这一比率，利益相关者可以获得有关公司财务健康、运营效率和长期可行性的宝贵见解。随着企业继续在不断变化的经济环境中航行，理解和监控折旧准备比率的重要性不容小觑。它提醒我们需要谨慎的财务管理以及维持增长和成功所需的远见。