depreciated original cost

简明释义

折余原成本

英英释义

例句

1.Understanding the depreciated original cost 折旧原始成本 helps in making informed decisions about asset replacement.

理解depreciated original cost 折旧原始成本有助于做出有关资产更换的明智决策。

2.In our financial analysis, we included the depreciated original cost 折旧原始成本 of machinery to assess its current value.

在我们的财务分析中，我们包括了机器的depreciated original cost 折旧原始成本以评估其当前价值。

3.For insurance purposes, it’s essential to document the depreciated original cost 折旧原始成本 of your property.

出于保险目的，记录您财产的depreciated original cost 折旧原始成本是至关重要的。

4.When calculating the tax deductions for the year, you need to report the depreciated original cost 折旧原始成本 of your office equipment.

在计算年度税收扣除时，您需要报告您的办公设备的depreciated original cost 折旧原始成本。

5.The accountant provided a detailed report showing the depreciated original cost 折旧原始成本 of each asset owned by the company.

会计提供了一份详细报告，显示公司拥有的每项资产的depreciated original cost 折旧原始成本。

作文

In the realm of accounting and finance, understanding the concept of depreciated original cost is essential for both businesses and individual investors. The term refers to the initial purchase price of an asset minus any depreciation that has occurred over time. Essentially, it represents the current value of an asset based on its original cost after accounting for wear and tear, obsolescence, or other factors that may reduce its value. This concept is crucial for accurately assessing an asset's worth and making informed financial decisions.When a company acquires an asset, such as machinery, vehicles, or buildings, it records the asset at its original cost. This figure includes all expenses necessary to prepare the asset for its intended use, such as purchase price, shipping costs, and installation fees. However, as time passes, the value of these assets typically declines due to various reasons. This decline in value is known as depreciation, which can occur for several reasons, including physical deterioration, technological advancements, or changes in market demand.For example, consider a manufacturing company that purchases a piece of machinery for $100,000. Over five years, due to usage and technological advancements, the machinery's value decreases, and the company determines that its depreciated original cost is now $60,000. This means that while the company initially invested $100,000, the current value of the asset is only $60,000 after accounting for depreciation.Understanding the depreciated original cost is vital for several reasons. First, it helps businesses in financial reporting. Companies must report their assets' values accurately on their balance sheets, and using the depreciated original cost allows them to present a more realistic picture of their financial standing. Investors and stakeholders rely on these reports to evaluate a company's performance and make investment decisions.Second, knowing the depreciated original cost assists in tax calculations. In many jurisdictions, businesses can deduct depreciation expenses from their taxable income. This deduction can significantly impact a company's tax liability, allowing them to retain more earnings for reinvestment or distribution to shareholders.Moreover, understanding the depreciated original cost aids in decision-making regarding asset replacement or disposal. When a company assesses whether to keep or replace an asset, it must consider its current value. If the depreciated original cost is low compared to the cost of acquiring a new asset, it may be more prudent to invest in a newer model that could enhance productivity and efficiency.Lastly, for individuals, understanding the depreciated original cost is important when evaluating personal investments, such as real estate or vehicles. Knowing how much an asset has depreciated can help individuals make better decisions about selling or upgrading their possessions.In conclusion, the concept of depreciated original cost plays a significant role in accounting, taxation, and investment analysis. By recognizing the importance of this term, businesses and individuals alike can make more informed financial decisions. Whether it’s for reporting purposes, tax benefits, or strategic planning, understanding how depreciation affects the value of assets is crucial in today’s economic landscape. The depreciated original cost provides a clearer view of an asset's worth, ensuring that stakeholders are equipped with the knowledge needed to navigate financial complexities effectively.

在会计和金融领域，理解“折旧原始成本”这一概念对企业和个人投资者来说至关重要。该术语指的是资产的初始购买价格减去随时间推移所发生的任何折旧。它基本上代表了资产的当前价值，该价值基于其原始成本，并考虑了磨损、过时或其他可能降低其价值的因素。这个概念对于准确评估资产的价值以及做出明智的财务决策至关重要。当一家公司购买资产，例如机器、车辆或建筑物时，它会以其原始成本记录该资产。这个数字包括为使资产准备好用于其预期用途而需支付的所有费用，例如购买价格、运输费用和安装费用。然而，随着时间的推移，这些资产的价值通常会因各种原因而下降。价值的这种下降被称为折旧，可能由于多种原因发生，包括物理老化、技术进步或市场需求变化。例如，考虑一家制造公司以100,000美元购买一台机器。在五年内，由于使用和技术进步，机器的价值下降，公司确定其折旧原始成本现在为60,000美元。这意味着虽然公司最初投资了100,000美元，但在考虑折旧后，资产的当前价值仅为60,000美元。理解折旧原始成本至关重要，原因有几个。首先，它帮助企业进行财务报告。公司必须在资产负债表上准确报告资产的价值，而使用折旧原始成本使它们能够呈现更现实的财务状况。投资者和利益相关者依赖这些报告来评估公司的表现并做出投资决策。其次，了解折旧原始成本有助于税务计算。在许多司法管辖区，企业可以从应税收入中扣除折旧费用。这一扣除可以显著影响公司的税务负担，使它们能够保留更多的收益用于再投资或分配给股东。此外，理解折旧原始成本有助于关于资产更换或处置的决策。当公司评估是保留还是更换资产时，必须考虑其当前价值。如果折旧原始成本与获取新资产的成本相比很低，那么投资于新型号可能更为明智，因为这可能提高生产力和效率。最后，对于个人而言，理解折旧原始成本在评估个人投资（如房地产或车辆）时也很重要。知道一个资产已经折旧了多少，可以帮助个人更好地决定是出售还是升级他们的财产。总之，“折旧原始成本”这一概念在会计、税收和投资分析中起着重要作用。通过认识到这一术语的重要性，企业和个人都可以做出更明智的财务决策。无论是出于报告目的、税收利益，还是战略规划，理解折旧如何影响资产的价值在当今经济环境中都是至关重要的。折旧原始成本提供了资产价值的更清晰视图，确保利益相关者具备有效应对财务复杂性的知识。