(fixed assets are) fully depreciated

简明释义

折旧足额

英英释义

例句

1.The accounting department noted that the office furniture is now (fixed assets are) fully depreciated.

会计部门指出，办公室家具现在（固定资产已完全折旧）。

2.Investors were informed that the old computers are (fixed assets are) fully depreciated and will be replaced soon.

投资者被告知旧电脑已（固定资产已完全折旧），并将很快被替换。

3.Once an asset is (fixed assets are) fully depreciated, it no longer affects the balance sheet.

一旦资产（固定资产已完全折旧），它就不再影响资产负债表。

4.The financial report indicated that all vehicles in the fleet are (fixed assets are) fully depreciated.

财务报告显示车队中的所有车辆均（固定资产已完全折旧）。

5.After several years of use, the company's machinery has been (fixed assets are) fully depreciated.

经过多年的使用，公司机器的（固定资产已完全折旧）。

作文

In the world of finance and accounting, the term (fixed assets are) fully depreciated holds significant importance. It refers to a situation where a company's long-term tangible assets, such as machinery, buildings, or vehicles, have been completely written off in terms of their book value. This means that the asset has reached the end of its useful life according to the accounting records, and no further depreciation expense will be recognized for that asset. Understanding this concept is crucial for both investors and business owners as it can impact financial statements and tax liabilities.When a fixed asset is purchased, its cost is allocated over its useful life through a process called depreciation. This accounting method allows businesses to spread the expense of an asset over several years, reflecting its consumption and wear and tear. However, once the asset has been fully depreciated, its carrying amount on the balance sheet becomes zero. This does not mean that the asset no longer has any value; rather, it indicates that the company has already accounted for its cost in previous financial periods.For instance, consider a manufacturing company that purchases a piece of equipment for $100,000 with an estimated useful life of ten years. Each year, the company will record a depreciation expense of $10,000. After ten years, the equipment will be considered (fixed assets are) fully depreciated, and its book value will be reduced to zero. At this point, the company must decide whether to continue using the equipment, sell it, or dispose of it. The decision may depend on various factors, including the asset's condition, market demand, and potential replacement costs.It is also important to note that while an asset may be (fixed assets are) fully depreciated, it can still hold significant market value. For example, a fully depreciated vehicle may still be operational and could be sold for a reasonable price. However, from an accounting perspective, the company cannot recognize any further depreciation expense, which could affect its tax situation. In many jurisdictions, companies can only deduct depreciation expenses up to the asset's book value.The implications of having (fixed assets are) fully depreciated assets extend beyond just the financial statements. It can influence a company's investment decisions and cash flow management. If a business has a significant number of fully depreciated assets, it may indicate that it needs to reinvest in new equipment or technology to stay competitive. This reinvestment is essential for maintaining operational efficiency and meeting customer demands.Moreover, understanding the status of fixed assets is vital during mergers and acquisitions. Potential buyers often scrutinize a target company's asset base, including the condition and depreciation status of fixed assets. If a company has numerous (fixed assets are) fully depreciated assets, it may raise concerns about the company's ability to generate future revenue or invest in growth.In conclusion, the phrase (fixed assets are) fully depreciated encapsulates a critical aspect of asset management and financial reporting. It signifies that a company has exhausted the depreciation expense for its long-term assets, impacting its financial health, investment strategies, and operational decisions. For stakeholders, understanding this term is essential for making informed decisions regarding investments, asset management, and overall business strategy.

在财务和会计的世界中，术语(固定资产已完全折旧)具有重要意义。它指的是一种情况，即公司的长期有形资产，如机器、建筑物或车辆，已经在其账面价值方面完全被注销。这意味着该资产根据会计记录已达到其使用寿命的终点，并且不再为该资产确认进一步的折旧费用。理解这一概念对投资者和企业主至关重要，因为它可能影响财务报表和税务负担。当购买固定资产时，其成本通过一种称为折旧的过程在其使用寿命内进行分配。这种会计方法允许企业在几年内分摊资产的费用，反映其消耗和磨损。然而，一旦资产被完全折旧，其在资产负债表上的账面价值将变为零。这并不意味着该资产不再具有任何价值；而是表明公司已在之前的财务期间对其成本进行了核算。例如，考虑一家制造公司购买一台设备，价格为100,000美元，预计使用寿命为十年。每年，公司将记录10,000美元的折旧费用。经过十年，该设备将被视为(固定资产已完全折旧)，其账面价值将降至零。此时，公司必须决定是继续使用该设备、出售它还是处置它。这个决定可能取决于各种因素，包括资产的状况、市场需求和潜在的更换成本。同样重要的是要注意，虽然资产可能是(固定资产已完全折旧)，但它仍然可以具有显著的市场价值。例如，一辆完全折旧的车辆可能仍然可以正常运行，并且可以以合理的价格出售。然而，从会计的角度来看，公司不能再确认任何进一步的折旧费用，这可能会影响其税务情况。在许多管辖区，企业只能扣除高达资产账面价值的折旧费用。拥有(固定资产已完全折旧)资产的影响超出了财务报表。这可能影响公司的投资决策和现金流管理。如果企业有大量完全折旧的资产，这可能表明它需要重新投资于新设备或技术以保持竞争力。这种再投资对于维持运营效率和满足客户需求至关重要。此外，了解固定资产的状态在并购过程中至关重要。潜在买家通常会仔细审查目标公司的资产基础，包括固定资产的状况和折旧状态。如果一家公司有大量(固定资产已完全折旧)资产，可能会引发对公司未来收入产生能力或投资增长能力的担忧。总之，短语(固定资产已完全折旧)概括了资产管理和财务报告的一个关键方面。它表示公司已耗尽其长期资产的折旧费用，影响其财务健康、投资策略和运营决策。对于利益相关者而言，理解这一术语对于做出明智的投资、资产管理和整体商业战略决策至关重要。