depreciated value; written-down value

简明释义

折余价值

英英释义

例句

1.Investors often look at the depreciated value 折旧价值 of assets when assessing a company's financial health.

投资者在评估公司的财务健康时，通常会关注资产的depreciated value 折旧价值。

2.The company reported the depreciated value 折旧价值 of its machinery in the annual financial statement.

公司在年度财务报表中报告了其机械设备的depreciated value 折旧价值。

3.The accountant adjusted the written-down value 账面减值 of the inventory to reflect the current market conditions.

会计调整了库存的written-down value 账面减值以反映当前市场状况。

4.To calculate the depreciated value 折旧价值, we need to know the asset's lifespan and the method of depreciation used.

要计算depreciated value 折旧价值，我们需要知道资产的使用寿命和所采用的折旧方法。

5.After five years, the written-down value 账面减值 of the vehicle was significantly lower than its original purchase price.

经过五年，该车辆的written-down value 账面减值明显低于其原始购买价格。

作文

In the world of finance and accounting, understanding the concepts of depreciated value and written-down value is crucial for both businesses and individuals. These terms are often used interchangeably, but they have distinct meanings that can significantly impact financial statements and tax calculations. Depreciated value refers to the reduction in the value of an asset over time due to wear and tear, obsolescence, or other factors. This decline in value is usually calculated using specific methods, such as straight-line depreciation or declining balance depreciation. On the other hand, written-down value represents the current book value of an asset after accounting for depreciation. It reflects the amount that a company recognizes on its balance sheet for that asset, which is essential for assessing the company's financial health.For example, consider a company that purchases a piece of machinery for $100,000 with an estimated useful life of ten years. If the company uses the straight-line method of depreciation, it would write off $10,000 each year as an expense. After three years, the depreciated value of the machinery would be $70,000, while the written-down value on the balance sheet would also show $70,000. This process not only helps in reflecting the true value of assets but also plays a significant role in tax calculations, as depreciation expenses can reduce taxable income.Moreover, understanding these concepts is vital for making informed investment decisions. Investors often look at the written-down value of a company's assets to determine if the company is undervalued or overvalued in the market. If a company's depreciated value of assets is significantly lower than the market value, it may indicate that the company has been overestimating its asset values or that the market is not accurately reflecting the company's financial position. This discrepancy can lead to investment opportunities or risks, depending on how well the investor understands the underlying asset values.Additionally, companies must regularly assess their assets to ensure that they are not carrying any assets at inflated values. If an asset's written-down value becomes too low compared to its market value, it may signal the need for impairment testing. Impairment occurs when the carrying amount of an asset exceeds its recoverable amount, leading to further depreciation and a potential write-off. This process ensures that the financial statements provide a true and fair view of the company's financial position.In conclusion, the concepts of depreciated value and written-down value are fundamental in the fields of accounting and finance. They not only help businesses track the value of their assets over time but also play a crucial role in financial reporting and investment analysis. Understanding these terms allows stakeholders to make better financial decisions, ensuring that companies accurately represent their asset values and maintain transparency in their financial dealings. As such, grasping the nuances of depreciated value and written-down value is essential for anyone involved in financial management or investment activities.

在金融和会计的世界中，理解“折旧价值”和“账面减值价值”的概念对企业和个人都至关重要。这些术语通常可以互换使用，但它们具有不同的含义，这可能会对财务报表和税务计算产生重大影响。折旧价值是指由于磨损、过时或其他因素导致资产随时间贬值的情况。这个价值的下降通常使用特定的方法进行计算，例如直线法折旧或递减余额法折旧。另一方面，账面减值价值代表在考虑折旧后资产的当前账面价值。它反映了公司在资产负债表上认可该资产的金额，这对于评估公司的财务健康状况至关重要。例如，考虑一家购买了一台价值100,000美元的机器，预计使用寿命为十年的公司。如果该公司使用直线法折旧，则每年将写掉10,000美元作为费用。在三年后，该机器的折旧价值将为70,000美元，而资产负债表上的账面减值价值也将显示为70,000美元。这个过程不仅有助于反映资产的真实价值，还在税务计算中发挥着重要作用，因为折旧费用可以减少应纳税所得额。此外，理解这些概念对于做出明智的投资决策至关重要。投资者通常会查看公司资产的账面减值价值来判断公司在市场上是被低估还是高估。如果公司的折旧价值远低于市场价值，这可能表明公司在高估其资产价值，或市场没有准确反映公司的财务状况。这种差异可能导致投资机会或风险，具体取决于投资者对基础资产价值的理解程度。此外，公司必须定期评估其资产，以确保不以虚高的价值持有任何资产。如果某项资产的账面减值价值与其市场价值相比过低，则可能意味着需要进行减值测试。减值发生在资产的账面价值超过其可收回金额时，导致进一步的折旧和潜在的冲销。这个过程确保财务报表提供公司财务状况的真实公正的视图。总之，“折旧价值”和“账面减值价值”的概念在会计和金融领域是基本的。它们不仅帮助企业跟踪资产随时间的价值变化，还在财务报告和投资分析中发挥着至关重要的作用。理解这些术语使利益相关者能够做出更好的财务决策，确保公司准确地表示其资产价值，并在财务交易中保持透明。因此，掌握折旧价值和账面减值价值的细微差别对于任何参与财务管理或投资活动的人来说都是必不可少的。