cost of reproduction less depreciation

简明释义

重造成本减折旧,重制成本减折旧

英英释义

例句

1.In real estate, the cost of reproduction less depreciation can help investors make informed decisions about property purchases.

在房地产中，重置成本减去折旧可以帮助投资者做出明智的物业购买决策。

2.The insurance company calculated the value of the property based on the cost of reproduction less depreciation, which reflects its current worth.

保险公司根据重置成本减去折旧计算了该物业的价值，这反映了其当前的价值。

3.The accountant explained that the cost of reproduction less depreciation is crucial for understanding the true value of fixed assets.

会计解释说，重置成本减去折旧对于理解固定资产的真实价值至关重要。

4.For tax purposes, businesses may report their assets using the cost of reproduction less depreciation approach to accurately reflect their financial position.

为了税务目的，企业可能会采用重置成本减去折旧的方法报告其资产，以准确反映其财务状况。

5.When assessing the value of historical buildings, appraisers often use the cost of reproduction less depreciation method to determine their market value.

在评估历史建筑的价值时，评估师通常使用重置成本减去折旧的方法来确定其市场价值。

作文

In the world of finance and accounting, understanding various terms and concepts is crucial for making informed decisions. One such term that often arises in discussions related to asset valuation is cost of reproduction less depreciation. This phrase refers to the total cost incurred to reproduce an asset, adjusted for any depreciation that has occurred over time. To put it simply, it represents the current value of an asset based on what it would cost to recreate it today, minus the loss in value due to wear and tear or obsolescence.To illustrate this concept, consider a manufacturing company that owns a piece of machinery. If the original cost to purchase the machinery was $100,000, and the cost to reproduce it today is $120,000 due to inflation and advancements in technology, we must also account for depreciation. Let's say the machinery has been in use for five years and has depreciated by $30,000. In this case, the cost of reproduction less depreciation would be calculated as follows: $120,000 (current reproduction cost) - $30,000 (depreciation) = $90,000. This figure gives the company a clearer picture of the asset's value in its current state.Understanding the cost of reproduction less depreciation is essential for businesses when assessing their assets' worth. It helps in determining the financial health of a company and can influence investment decisions, insurance valuations, and tax assessments. For example, if a company is looking to sell its machinery, knowing the cost of reproduction less depreciation allows them to set a realistic price that reflects the asset's true market value.Moreover, this concept is not limited to tangible assets like machinery. It can also apply to intangible assets such as patents or trademarks. The reproduction cost may include expenses related to research, development, and legal fees associated with obtaining these rights. By calculating the cost of reproduction less depreciation, a business can evaluate whether maintaining or selling these intangible assets is more beneficial.In addition to its practical applications, the cost of reproduction less depreciation serves as a valuable tool for financial analysts and investors. By analyzing how much it would cost to recreate an asset versus its current market value, they can identify potential investment opportunities or risks. For instance, if an investor finds that a company's assets are undervalued compared to their cost of reproduction less depreciation, it may signal a good buying opportunity.In conclusion, the term cost of reproduction less depreciation encapsulates a fundamental principle in asset valuation. It provides a framework for understanding the current worth of an asset by considering both reproduction costs and depreciation. This knowledge is vital for businesses in making strategic decisions regarding their assets, whether in terms of selling, investing, or insuring them. As the financial landscape continues to evolve, grasping such concepts will remain imperative for anyone involved in finance or business management.

在金融和会计的世界中，理解各种术语和概念对于做出明智的决策至关重要。一个经常在与资产估值相关的讨论中出现的术语是重置成本减去折旧。这个短语指的是再生产一项资产所需的总成本，经过时间的折旧调整。简单来说，它代表了基于今天重建资产的成本减去由于磨损或过时而导致的价值损失的资产当前价值。为了说明这一概念，考虑一家拥有机械设备的制造公司。如果购买机械的原始成本为100,000美元，而由于通货膨胀和技术进步，今天重建它的成本为120,000美元，我们还必须考虑折旧。假设该机械已经使用了五年，折旧了30,000美元。在这种情况下，重置成本减去折旧的计算如下：120,000美元（当前重置成本）- 30,000美元（折旧）= 90,000美元。这个数字让公司对资产在当前状态下的价值有了更清晰的认识。理解重置成本减去折旧对企业评估资产的价值至关重要。它有助于确定公司的财务健康状况，并可能影响投资决策、保险估值和税务评估。例如，如果一家公司打算出售其机械，了解重置成本减去折旧使他们能够设定一个反映资产真实市场价值的合理价格。此外，这一概念不仅限于机械等有形资产。它也可以适用于专利或商标等无形资产。重置成本可能包括与研究、开发及获得这些权利相关的费用。通过计算重置成本减去折旧，企业可以评估维持或出售这些无形资产是否更有利。除了其实际应用之外，重置成本减去折旧还是金融分析师和投资者的重要工具。通过分析重建资产的成本与其当前市场价值之间的差异，他们可以识别潜在的投资机会或风险。例如，如果一位投资者发现一家公司的资产相较于其重置成本减去折旧被低估，这可能表明一个良好的购买机会。总之，术语重置成本减去折旧概括了资产估值中的基本原则。它提供了一个理解资产当前价值的框架，通过考虑重置成本和折旧。这种知识对企业在资产的销售、投资或保险方面做出战略决策至关重要。随着金融环境的不断发展，掌握这些概念将继续对任何参与金融或企业管理的人至关重要。