estimated useful life

简明释义

估计使用年期

英英释义

例句

1.The estimated useful life of software is often shorter than that of hardware.

软件的预计使用寿命通常比硬件短。

2.Before purchasing new machinery, it's important to understand its estimated useful life.

在购买新机器之前，了解其预计使用寿命是很重要的。

3.In our financial report, we included the estimated useful life of all fixed assets.

在我们的财务报告中，我们包括了所有固定资产的预计使用寿命。

4.The estimated useful life of a vehicle can greatly affect its resale value.

一辆车的预计使用寿命会极大影响其转售价值。

5.The accountant calculated the estimated useful life of the office equipment to be five years.

会计师计算出办公设备的预计使用寿命为五年。

作文

In the world of finance and asset management, understanding the concept of estimated useful life is crucial for making informed decisions about investments and depreciation. The estimated useful life of an asset refers to the period during which it is expected to be usable for its intended purpose. This concept is particularly important for businesses that need to account for the wear and tear of their physical assets, such as machinery, vehicles, and buildings.When a company acquires an asset, it must determine its estimated useful life to accurately reflect its value on the balance sheet and calculate depreciation expenses. Depreciation is the process of allocating the cost of an asset over its useful life, which helps businesses match expenses with revenues generated from the use of that asset. By estimating how long an asset will remain productive, companies can spread its cost over several years, allowing for better financial planning and reporting.For instance, consider a manufacturing company that purchases a new piece of machinery for $100,000. If the management estimates that this machine will have an estimated useful life of ten years, they would depreciate its cost by $10,000 each year. This annual depreciation expense reduces the company's taxable income, thereby providing tax benefits while reflecting the declining value of the asset over time.However, estimating the estimated useful life of an asset is not always straightforward. Several factors can influence this estimation, including technological advancements, changes in market demand, and maintenance practices. For example, if a new technology emerges that makes the existing machinery obsolete, the actual useful life of the asset may be significantly shorter than initially estimated. Conversely, with proper maintenance and upgrades, an asset may last longer than expected, leading to a reassessment of its estimated useful life.Moreover, different industries may have varying standards for determining the estimated useful life of assets. The construction industry, for instance, might have different guidelines compared to the technology sector due to the nature of their respective assets. Therefore, it is essential for businesses to stay updated with industry standards and practices when estimating the useful life of their assets.In conclusion, the concept of estimated useful life plays a vital role in financial management and accounting practices. It allows businesses to allocate costs appropriately, manage their assets effectively, and make strategic investment decisions. Understanding how to estimate the estimated useful life of an asset not only aids in accurate financial reporting but also enhances a company's ability to adapt to changes in technology and market conditions. As companies navigate the complexities of asset management, having a clear grasp of the estimated useful life will undoubtedly contribute to their long-term success and sustainability.

在金融和资产管理的世界中，理解“估计使用寿命”这一概念对于做出明智的投资和折旧决策至关重要。资产的估计使用寿命是指其预计能够用于其预期目的的期间。这个概念对需要考虑其实物资产（如机械、车辆和建筑物）磨损的企业尤为重要。当一家公司购买资产时，必须确定其估计使用寿命，以准确反映资产在资产负债表上的价值并计算折旧费用。折旧是将资产成本分配到其使用寿命的过程，这有助于企业将费用与从该资产的使用中产生的收入相匹配。通过估算资产的生产性持续时间，公司可以在数年内分摊其成本，从而实现更好的财务规划和报告。例如，考虑一家制造公司购买一台新机械，价格为100,000美元。如果管理层估计这台机器的估计使用寿命为十年，他们将每年折旧10,000美元。这项年度折旧费用减少了公司的应税收入，从而提供了税收优惠，同时反映了资产随时间推移而降低的价值。然而，估算资产的估计使用寿命并不总是简单明了。几个因素可能影响这一估算，包括技术进步、市场需求变化和维护实践。例如，如果出现新的技术使现有机械过时，资产的实际使用寿命可能会显著短于最初的估算。相反，通过适当的维护和升级，资产的使用寿命可能会超过预期，从而导致对其估计使用寿命的重新评估。此外，不同的行业可能在确定资产的估计使用寿命方面有不同的标准。例如，建筑行业可能有与技术行业不同的指南，因为它们各自资产的性质。因此，企业在估算其资产的使用寿命时，保持对行业标准和实践的更新至关重要。总之，“估计使用寿命”这一概念在财务管理和会计实践中发挥着至关重要的作用。它使企业能够适当地分配成本，有效管理资产，并做出战略投资决策。理解如何估算资产的估计使用寿命不仅有助于准确的财务报告，还增强了公司适应技术和市场条件变化的能力。当公司在资产管理的复杂性中航行时，清晰掌握估计使用寿命无疑将有助于其长期成功和可持续发展。