written-down replacement cost

简明释义

折余重置成本

英英释义

例句

1.When assessing the value of machinery, the written-down replacement cost provides a realistic estimate for potential buyers.

在评估机器价值时，已折旧的更换成本为潜在买家提供了一个现实的估计。

2.The auditor reviewed the written-down replacement cost of the company's vehicles to ensure proper asset valuation.

审计员审查了公司的车辆的已折旧的更换成本以确保资产估值的准确性。

3.In accounting, the written-down replacement cost helps in determining the value of assets after considering their usage over time.

在会计中，已折旧的更换成本有助于确定资产在考虑其使用时间后的价值。

4.For tax purposes, businesses often report their assets at written-down replacement cost to reflect a more accurate financial position.

出于税务目的，企业通常以已折旧的更换成本报告其资产，以反映更准确的财务状况。

5.The insurance company calculated the claim based on the written-down replacement cost, which is the amount needed to replace the damaged property minus depreciation.

保险公司根据已折旧的更换成本计算了索赔，这是替换受损财产所需的金额减去折旧。

作文

In the world of finance and accounting, understanding various terminologies is crucial for making informed decisions. One such term that often comes up in discussions about asset valuation is written-down replacement cost. This phrase refers to the current cost of replacing an asset, adjusted for depreciation or impairment. In simpler terms, it represents how much it would cost to replace an asset today, considering its reduced value due to wear and tear or obsolescence. This concept is particularly important for businesses when assessing the value of their assets in financial statements. To illustrate this concept, let's consider a manufacturing company that owns machinery. When the machinery was first purchased, it had a significant value. However, over the years, as the machinery has been used, its value has decreased. To determine the written-down replacement cost, the company would assess how much it would cost to buy new machinery that serves the same purpose today, while also factoring in the depreciation of the old machinery. This means that if the original cost of the machinery was $100,000 and it has depreciated to $60,000, the written-down replacement cost might be calculated based on the current market price of similar machinery, which could be $80,000. The written-down replacement cost is essential for several reasons. Firstly, it provides a more accurate picture of an asset's worth on the balance sheet. Instead of just showing the purchase price or the depreciated value, it reflects what it would actually cost to replace the asset today. This can be particularly useful for investors and stakeholders who want to understand the true value of a company's assets. Secondly, using the written-down replacement cost can help businesses make better investment decisions. For instance, if a company is considering whether to repair an old piece of equipment or purchase a new one, knowing the written-down replacement cost can inform that decision. If the cost to replace the equipment is significantly higher than the cost to repair it, the company may choose to repair it instead. Moreover, in the context of insurance, the written-down replacement cost plays a vital role. Insurance companies often use this measure to determine the appropriate coverage for an asset. If a business has assets valued at their written-down replacement cost, it ensures that they are adequately insured in case of loss or damage. In conclusion, the term written-down replacement cost encapsulates a critical aspect of asset management and valuation in the financial world. It helps businesses maintain accurate financial records, make informed decisions regarding investments, and ensure adequate insurance coverage. By understanding this term, business owners and financial professionals can navigate the complexities of asset valuation more effectively. As the business landscape continues to evolve, grasping concepts like the written-down replacement cost will remain essential for success.

在金融和会计的世界中，理解各种术语对做出明智的决策至关重要。一个常常在资产估值讨论中出现的术语是已减记的替代成本。这个短语指的是替换资产的当前成本，经过折旧或减值的调整。简单来说，它代表了今天替换一项资产的成本，同时考虑到由于磨损或过时而导致的价值降低。这个概念对于企业在评估财务报表中的资产价值时尤为重要。为了说明这个概念，让我们考虑一家拥有机器的制造公司。当这些机器首次购买时，它们具有显著的价值。然而，随着时间的推移，机器的使用导致其价值下降。为了确定已减记的替代成本，公司需要评估今天购买用于同样目的的新机器的费用，同时考虑旧机器的折旧。这意味着如果机器的原始成本为100,000美元，而它的折旧值为60,000美元，那么已减记的替代成本可能基于类似机器的当前市场价格进行计算，这可能为80,000美元。已减记的替代成本对多个原因至关重要。首先，它为资产在资产负债表上的真实价值提供了更准确的图景。它不仅显示购买价格或折旧值，而是反映了今天替换资产的实际成本。这对于希望了解公司资产真实价值的投资者和利益相关者特别有用。其次，使用已减记的替代成本可以帮助企业做出更好的投资决策。例如，如果一家公司正在考虑修理一台旧设备还是购买一台新设备，了解已减记的替代成本可以为该决策提供信息。如果替换设备的费用远高于修理费用，公司可能会选择修理。此外，在保险的背景下，已减记的替代成本发挥着至关重要的作用。保险公司通常使用这一指标来确定资产的适当保障。如果一家企业的资产以已减记的替代成本进行评估，确保它们在损失或损坏的情况下得到充分保险。总之，术语已减记的替代成本概括了金融世界中资产管理和估值的关键方面。它帮助企业保持准确的财务记录，做出明智的投资决策，并确保足够的保险覆盖。通过理解这一术语，企业主和金融专业人士可以更有效地应对资产估值的复杂性。随着商业环境的不断发展，掌握像已减记的替代成本这样的概念将继续对成功至关重要。