depreciation base

简明释义

折旧基数

英英释义

例句

1.The company calculated its depreciation base 折旧基础 to determine the annual depreciation expense.

公司计算了其depreciation base 折旧基础以确定年度折旧费用。

2.When purchasing new equipment, it's important to establish a correct depreciation base 折旧基础 to maximize tax benefits.

在购买新设备时，建立正确的depreciation base 折旧基础以最大化税收利益是很重要的。

3.For tax purposes, businesses must clearly define their depreciation base 折旧基础 for each asset.

出于税务目的，企业必须清晰地定义每项资产的depreciation base 折旧基础。

4.In accounting, the depreciation base 折旧基础 is crucial for accurate financial reporting.

在会计中，depreciation base 折旧基础对于准确的财务报告至关重要。

5.The depreciation base 折旧基础 is often the purchase price minus any salvage value.

通常，depreciation base 折旧基础是购买价格减去任何残值。

作文

Understanding the concept of depreciation is crucial for both businesses and individuals who own assets. One key element in calculating depreciation is the depreciation base, which refers to the total value of an asset that can be depreciated over its useful life. This base is essential because it determines how much of the asset's value will be allocated as a depreciation expense each year. For instance, if a company purchases a piece of machinery for $100,000 and expects it to have a salvage value of $20,000 at the end of its useful life, the depreciation base would be calculated by subtracting the salvage value from the purchase price. Thus, the depreciation base would be $80,000. The method used to calculate depreciation can vary, but the depreciation base remains a constant factor in these calculations. Common methods include straight-line depreciation, declining balance depreciation, and units of production depreciation. Each of these methods uses the depreciation base to determine the annual depreciation expense. In the straight-line method, for example, the annual depreciation expense is simply the depreciation base divided by the number of years of useful life. This means that if our machinery has a useful life of 10 years, the annual depreciation expense would be $8,000 ($80,000 / 10). Understanding the depreciation base is not only important for accounting purposes but also for making informed financial decisions. For businesses, knowing the depreciation base helps in budgeting for future expenses and understanding the true cost of owning an asset. It also plays a vital role in tax calculations, as depreciation can often be deducted from taxable income, thereby reducing a company's overall tax liability. For individuals, especially those who own rental properties or other depreciable assets, grasping the concept of the depreciation base can lead to better investment strategies. By accurately calculating depreciation, individuals can assess the profitability of their investments and make more informed decisions about when to buy or sell assets. In conclusion, the depreciation base is a fundamental concept in accounting that has far-reaching implications for both businesses and individuals. It serves as the foundation for calculating depreciation, which in turn affects financial statements, tax liabilities, and investment decisions. By understanding the depreciation base, stakeholders can better manage their assets and make strategic choices that enhance their financial health.

理解折旧的概念对企业和个人拥有资产至关重要。计算折旧的一个关键要素是折旧基础，它指的是在资产的使用寿命内可以折旧的总价值。这个基础是必不可少的，因为它决定了每年作为折旧费用分配的资产价值。例如，如果一家公司以100,000美元购买一台机器，并预计在其使用寿命结束时的残值为20,000美元，则折旧基础将通过从购买价格中减去残值来计算。因此，折旧基础将为80,000美元。用于计算折旧的方法可能会有所不同，但折旧基础在这些计算中始终是一个恒定因素。常见的方法包括直线法折旧、递减余额法折旧和生产单位法折旧。每种方法都使用折旧基础来确定年度折旧费用。例如，在直线法中，年度折旧费用只是折旧基础除以使用年限。这意味着，如果我们的机器的使用寿命为10年，则年度折旧费用将为8,000美元（80,000美元/10）。了解折旧基础不仅对会计目的重要，而且对做出明智的财务决策也至关重要。对于企业来说，了解折旧基础有助于预算未来支出并理解资产的真实拥有成本。它在税务计算中也发挥着至关重要的作用，因为折旧通常可以从应纳税收入中扣除，从而降低公司的整体税负。对于个人，尤其是那些拥有出租物业或其他可折旧资产的人，掌握折旧基础的概念可以带来更好的投资策略。通过准确计算折旧，个人可以评估投资的盈利能力，并就何时买入或卖出资产做出更明智的决定。总之，折旧基础是会计中的一个基本概念，对企业和个人都有深远的影响。它作为计算折旧的基础，而折旧又影响财务报表、税务负担和投资决策。通过理解折旧基础，利益相关者可以更好地管理其资产，并做出增强其财务健康的战略选择。