depreciation of major repair

简明释义

大修折旧

英英释义

例句

1.We need to account for the depreciation of major repair when budgeting for next year.

在为明年预算时，我们需要考虑重大维修折旧。

2.The depreciation of major repair was higher than expected due to unforeseen damages.

由于意外损坏，重大维修折旧高于预期。

3.In our financial report, we included the depreciation of major repair as part of our asset management strategy.

在我们的财务报告中，我们将重大维修折旧纳入了我们的资产管理策略。

4.The accountant calculated the depreciation of major repair on the factory equipment to determine its current value.

会计计算了工厂设备的重大维修折旧以确定其当前价值。

5.Understanding the depreciation of major repair helps businesses plan for future expenses.

理解重大维修折旧有助于企业规划未来的支出。

作文

In the realm of finance and accounting, the term depreciation of major repair refers to the method of allocating the cost of significant repairs or improvements to an asset over its useful life. This concept is crucial for businesses as it affects their financial statements and tax liabilities. When a company invests in substantial repairs that extend the life of an asset or enhance its value, these costs cannot simply be expensed in the year they are incurred. Instead, they must be capitalized and depreciated over time. This practice ensures that the expenses associated with the repairs are matched with the revenues generated by the use of the asset, adhering to the matching principle in accounting.For instance, consider a manufacturing company that owns a large piece of machinery. If the company spends $50,000 on a major overhaul to improve the machine's efficiency and extend its operational lifespan, this cost represents a significant investment. Rather than deducting the entire amount from that year's profits, the company will capitalize this expenditure and spread it out over the remaining useful life of the machine. This process involves determining the estimated lifespan of the machine after the repair and applying an appropriate depreciation method, such as straight-line or declining balance depreciation.The depreciation of major repair not only impacts the company's income statement but also its cash flow and tax obligations. By spreading the cost over several years, the company can avoid a large hit to its net income in a single year, which could misrepresent its financial health. Furthermore, depreciation can provide tax benefits, as it reduces taxable income over time, allowing the company to retain more cash for reinvestment or other operational needs.Understanding the depreciation of major repair is also essential for stakeholders such as investors, creditors, and management. Investors may evaluate a company's financial performance based on its reported earnings, which can be influenced by how well the company manages its depreciation strategies. Creditors might assess the company's ability to repay debts by analyzing its cash flow, which can be affected by the timing of depreciation expenses. Additionally, management must ensure that they are accurately reporting these repairs and their associated depreciation to comply with accounting standards and regulations.In conclusion, the depreciation of major repair plays a vital role in financial reporting and decision-making within a business. It allows companies to reflect the true economic impact of significant repairs on their assets while providing a more accurate picture of their financial performance. By understanding and effectively managing this aspect of their accounting practices, businesses can better navigate their financial landscape, optimize their tax positions, and ultimately enhance their overall profitability.

在财务和会计领域，短语重大维修的折旧指的是将对资产进行重大维修或改善的成本在其使用寿命内分摊的方法。这个概念对企业至关重要，因为它影响着财务报表和税务负担。当公司投资于可以延长资产使用寿命或提高其价值的重大维修时，这些费用不能简单地在发生的年份中列为支出。相反，它们必须被资本化并随着时间的推移进行折旧。这种做法确保了与维修相关的费用与资产使用所产生的收入相匹配，从而遵循了会计中的配比原则。例如，考虑一家拥有大型机器的制造公司。如果该公司花费50,000美元进行重大检修，以提高机器的效率并延长其操作寿命，这笔费用代表了一项重大投资。公司不会在当年的利润中扣除全部金额，而是将这笔支出资本化，并在机器剩余的使用寿命内分摊。这一过程涉及确定维修后机器的估计使用寿命，并应用适当的折旧方法，例如直线法或递减余额法。重大维修的折旧不仅影响公司的损益表，还影响其现金流和税务义务。通过将成本分摊到数年内，公司可以避免在某一年内对净收入造成较大影响，从而可能误导其财务健康状况。此外，折旧可以提供税收优惠，因为它随着时间的推移减少应税收入，使公司能够保留更多现金以用于再投资或其他运营需求。理解重大维修的折旧对于投资者、债权人和管理层等利益相关者也至关重要。投资者可能基于公司的报告收益评估其财务表现，而这些收益可能受到公司如何管理折旧策略的影响。债权人可能通过分析现金流来评估公司的还款能力，而现金流可能受到折旧费用时机的影响。此外，管理层必须确保准确报告这些维修及其相关折旧，以遵守会计标准和法规。总之，重大维修的折旧在企业的财务报告和决策中扮演着重要角色。它使公司能够反映出重大维修对其资产的真实经济影响，同时提供更准确的财务表现图景。通过理解和有效管理这一会计实践的各个方面，企业可以更好地应对其财务环境，优化税务状况，并最终提高整体盈利能力。