depreciation

简明释义

英[dɪˌpriːʃiˈeɪʃn]美[dɪˌpriːʃiˈeɪʃn]

n. 贬值，跌价；贬低，轻视

复 数 d e p r e c i a t i o n s

英英释义

单词用法

同义词

反义词

例句

1.Richard Berner, of Morgan Stanley, suggests that the pace of depreciation matters.

摩根·斯坦利的理查德。伯尔尼认为应该考虑贬值的步伐。

2.If conforming to relevant regulations, accelerated depreciation method may be adopted.

如符合有关规定，也可采用加速折旧法。

3.Dollar bears argue that more currency depreciation is needed.

疲软美元的鼓吹者认为，有必要进行更大幅度的货币贬值。

4.The rouble's depreciation does cut Russia’s current-account deficit, by making imports pricier.

卢布的贬值通过提高进口产品的价格减小了俄罗斯的经常账户赤字。

5.But that is the effect of relative dollar depreciation.

但是，这却是美元相对贬值的实际结果。

6.In the 1970s that kind of depreciation was accompanied by double-digit inflation.

在上世纪70年代这样的贬值往往伴随着两位数的通胀。

7.The accountant explained that the company uses straight-line method for calculating depreciation 折旧 on its assets.

会计解释说，公司使用直线法计算其资产的depreciation 折旧。

8.Investors should consider the depreciation 折旧 of equipment when evaluating the profitability of a business.

投资者在评估企业盈利能力时，应考虑设备的depreciation 折旧。

9.The depreciation 折旧 of the vehicle was factored into the overall cost of ownership.

车辆的depreciation 折旧被纳入了整体拥有成本中。

10.For tax purposes, depreciation 折旧 can reduce taxable income significantly.

出于税务目的，depreciation 折旧可以显著降低应纳税所得额。

11.The financial report showed an increase in depreciation 折旧 expenses compared to last year.

财务报告显示，与去年相比，depreciation 折旧费用有所增加。

作文

Depreciation is a term often used in accounting and finance, referring to the reduction in the value of an asset over time. This decrease in value can occur due to various factors such as wear and tear, age, or changes in market demand. Understanding depreciation (贬值) is crucial for businesses as it affects their financial statements and tax liabilities. For instance, when a company purchases machinery, the initial cost is recorded as an asset on the balance sheet. However, as the machinery is used, its value diminishes, which is where depreciation (贬值) comes into play. There are several methods to calculate depreciation (贬值), including straight-line depreciation, declining balance depreciation, and units of production depreciation. The straight-line method is the simplest and most commonly used. It involves spreading the cost of the asset evenly over its useful life. For example, if a company buys a vehicle for $20,000 and expects it to last for five years, it would record an annual depreciation (贬值) expense of $4,000. On the other hand, the declining balance method allows for higher depreciation (贬值) expenses in the earlier years of an asset's life. This method is more reflective of how many assets lose value quickly after purchase. For instance, a new car typically loses a significant portion of its value within the first few years. Thus, using the declining balance method can provide a more accurate representation of an asset's worth over time. The units of production method ties depreciation (贬值) directly to the actual usage of the asset. This is particularly useful for manufacturing equipment, where the wear and tear depend on how much the equipment is used. If a machine is expected to produce 100,000 units over its lifetime, and it costs $50,000, the depreciation (贬值) per unit produced would be $0.50. This method ensures that companies only incur depreciation (贬值) expenses based on their actual use of the asset. Understanding depreciation (贬值) is not only important for accounting purposes but also for making informed business decisions. For example, knowing the depreciation (贬值) rates of assets can help companies decide when to replace old equipment. If the depreciation (贬值) expense is high, it might indicate that the asset is nearing the end of its useful life and should be replaced to avoid increased maintenance costs. Moreover, depreciation (贬值) can have tax implications. In many jurisdictions, businesses can deduct depreciation (贬值) expenses from their taxable income, reducing their overall tax burden. This makes understanding depreciation (贬值) even more critical for businesses looking to maximize their profits. In conclusion, depreciation (贬值) is a fundamental concept in accounting that reflects the decline in value of an asset over time. By accurately calculating and understanding depreciation (贬值), businesses can make better financial decisions, manage their assets effectively, and optimize their tax strategies. Whether through straight-line, declining balance, or units of production methods, mastering depreciation (贬值) is essential for any business owner or financial professional.

贬值是一个在会计和金融中常用的术语，指的是资产随着时间的推移而减少的价值。这种价值的下降可能由于多种因素而发生，例如磨损、老化或市场需求的变化。理解贬值（depreciation）对企业至关重要，因为它影响着公司的财务报表和税务责任。例如，当一家公司购买机器时，初始成本被记录为资产在资产负债表上。然而，随着机器的使用，其价值会减少，这就是贬值（depreciation）发挥作用的地方。 计算贬值（depreciation）的方法有几种，包括直线法、递减余额法和生产单位法。直线法是最简单且最常用的方法。它涉及将资产的成本均匀分摊到其使用寿命上。例如，如果一家公司以20,000美元购买一辆汽车，并预计它能使用五年，那么它每年将记录4,000美元的贬值（depreciation）费用。 另一方面，递减余额法允许在资产生命周期的早期阶段产生更高的贬值（depreciation）费用。这种方法更能反映许多资产在购买后迅速贬值的情况。例如，一辆新车通常在前几年内失去大量价值。因此，使用递减余额法可以更准确地表示资产随时间的价值。 生产单位法将贬值（depreciation）直接与资产的实际使用量挂钩。这对于制造设备尤其有用，因为磨损和撕裂取决于设备的使用频率。如果一台机器预计在其生命周期内生产100,000个单位，而其成本为50,000美元，则每生产一个单位的贬值（depreciation）费用为0.50美元。这种方法确保公司仅根据实际使用资产所产生的贬值（depreciation）费用。 理解贬值（depreciation）不仅对会计目的重要，而且对做出明智的商业决策也至关重要。例如，了解资产的贬值（depreciation）率可以帮助公司决定何时更换旧设备。如果贬值（depreciation）费用很高，这可能表明资产即将达到其使用寿命的终点，应当更换，以避免增加的维护成本。 此外，贬值（depreciation）可能会有税务影响。在许多司法管辖区，企业可以从应税收入中扣除贬值（depreciation）费用，从而减少其整体税负。这使得理解贬值（depreciation）对希望最大化利润的企业变得更加重要。 总之，贬值（depreciation）是会计中的一个基本概念，反映了资产随时间的价值下降。通过准确计算和理解贬值（depreciation），企业可以做出更好的财务决策，有效管理其资产，并优化其税务策略。无论是通过直线法、递减余额法还是生产单位法，掌握贬值（depreciation）对于任何企业主或财务专业人士都是必不可少的。