accumulated amortization

简明释义

累计摊贺;

英英释义

例句

1.Each year, the company records accumulated amortization 累计摊销 as part of its annual financial close process.

每年，公司在年度财务结算过程中记录累计摊销 累计摊销。

2.When preparing financial statements, it's crucial to accurately report accumulated amortization 累计摊销 to reflect the true value of assets.

在准备财务报表时，准确报告累计摊销 累计摊销以反映资产的真实价值是至关重要的。

3.The accumulated amortization 累计摊销 on the software licenses was higher than expected due to extended usage.

软件许可证的累计摊销 累计摊销高于预期，原因是使用时间延长。

4.Investors often look at the accumulated amortization 累计摊销 to assess how much of the asset's value has been consumed over time.

投资者通常查看累计摊销 累计摊销来评估资产价值随时间消耗的程度。

5.The company's balance sheet shows a significant amount of accumulated amortization 累计摊销, indicating that it has been using its intangible assets for several years.

公司的资产负债表显示有大量的累计摊销 累计摊销，这表明它已经使用其无形资产多年。

作文

In the world of accounting and finance, understanding various terms is crucial for effective financial management. One such term is accumulated amortization, which plays a significant role in the context of intangible assets. To grasp the concept of accumulated amortization, we first need to understand what amortization itself entails. Amortization refers to the process of gradually writing off the initial cost of an intangible asset over its useful life. This is similar to depreciation, which applies to tangible assets. However, while depreciation deals with physical items like machinery or buildings, amortization is specifically related to non-physical assets such as patents, trademarks, and copyrights.When a company acquires an intangible asset, it records the asset on its balance sheet at its purchase price. Over time, as the asset is utilized, its value diminishes. This decline in value is accounted for through accumulated amortization. Each accounting period, a portion of the asset's cost is expensed, reflecting the consumption of the asset's economic benefits. The total amount that has been expensed since the acquisition of the asset is known as accumulated amortization.For instance, consider a company that purchases a patent for $100,000 with a useful life of 10 years. The company would amortize the patent by expensing $10,000 each year. After five years, the accumulated amortization would total $50,000, indicating that half of the patent's value has been recognized as an expense. This figure is crucial for stakeholders, as it helps them understand how much of the asset's value has been consumed and how much remains on the balance sheet.The significance of accumulated amortization extends beyond mere bookkeeping. It affects a company's financial statements and can influence investment decisions. A high level of accumulated amortization may suggest that a company has significant intangible assets that are nearing the end of their useful lives, which could impact future earnings. Conversely, a low level of accumulated amortization might indicate that a company has recently acquired valuable intangible assets that have yet to be fully expensed.Moreover, understanding accumulated amortization is essential for tax purposes. Many jurisdictions allow businesses to deduct amortization expenses from their taxable income, thereby reducing their overall tax liability. This deduction can provide significant tax savings, making it a vital consideration for financial planning and strategy.In conclusion, accumulated amortization is a key concept in accounting that reflects the gradual expensing of intangible assets over time. By understanding this term, businesses can better manage their financial reporting and make informed decisions regarding their intangible assets. As companies continue to invest in intangible resources, the relevance of accumulated amortization will only increase, highlighting the importance of mastering this concept in the field of finance and accounting.

在会计和金融的世界中，理解各种术语对于有效的财务管理至关重要。其中一个术语是累积摊销，它在无形资产的背景下起着重要作用。要掌握累积摊销的概念，我们首先需要理解摊销本身的含义。摊销是指逐渐将无形资产的初始成本分摊到其使用寿命中的过程。这与折旧类似，后者适用于有形资产。然而，虽然折旧涉及机器或建筑等实物项目，但摊销专门与专利、商标和版权等非物质资产相关。当公司获得一项无形资产时，它会以购买价格将该资产记录在资产负债表上。随着时间的推移，随着资产的使用，其价值会减少。这种价值的下降通过累积摊销进行核算。每个会计期间，资产成本的一部分被费用化，反映了资产经济利益的消耗。自资产收购以来已被费用化的总金额称为累积摊销。例如，考虑一家以100,000美元的价格购买了一项专利，使用寿命为10年。公司将通过每年费用化10,000美元来摊销该专利。五年后，累积摊销将总计50,000美元，表明专利价值的一半已被确认作为费用。这个数字对利益相关者至关重要，因为它帮助他们理解资产的多少价值已经被消耗，还有多少留在资产负债表上。累积摊销的重要性不仅限于简单的记账。它影响公司的财务报表，并可能影响投资决策。高水平的累积摊销可能表明公司拥有大量接近使用寿命结束的无形资产，这可能会影响未来的收益。相反，低水平的累积摊销可能表明公司最近获得了尚未完全费用化的有价值的无形资产。此外，理解累积摊销对于税务目的也是至关重要的。许多司法管辖区允许企业从应纳税所得额中扣除摊销费用，从而减少其整体税负。这项扣除可以提供显著的税收节省，使其成为财务规划和战略中的重要考虑因素。总之，累积摊销是会计中的一个关键概念，反映了无形资产随时间逐渐费用化的过程。通过理解这个术语，企业可以更好地管理其财务报告，并就其无形资产做出明智的决策。随着公司继续投资于无形资源，累积摊销的相关性只会增加，突显出在金融和会计领域掌握这一概念的重要性。