Depreciation and stakeholders · 折旧与利益相关者
| English | 中文 | Pinyin · 拼音 |
|---|---|---|
| depreciation/dɪˌpriːʃɪˈeɪʃn/ | 贬值 | biǎn zhí |
| non-current asset/nɒn ˈkʌrənt ˈæset/ | 非流动资产 | fēi liú dòng zī chǎn |
| useful life/ˈjuːsfl laɪf/ | 使用寿命 | shǐ yòng shòu mìng |
| straight-line/streɪt laɪn/ | 直线法 | zhí xiàn fǎ |
| residual value/rɪˈsɪdʒuːəl ˈvæljuː/ | 残值 | cán zhí |
| stakeholders/ˈsteɪkhəʊldəz/ | 利益相关者 | lì yì xiāng guān zhě |
Why a new van is worth less next year
- Buy a delivery van for 30,000 and in five years it's worth a fraction of that. The accounts must reflect this fall.
- That gradual loss of value is depreciation 贬值.
为什么一辆新货车明年值更少
- 花 30,000 买一辆送货车,五年后它只值那个的一小部分。账目必须反映这个下降。
- 那个价值的逐渐损失是折旧(depreciation)。
Stakeholder interest lab · 利益相关者兴趣实验室
See how different stakeholders judge the same business decision. · 观察不同的利益相关者如何评判同一项商业决策。
Depreciation spreads the cost of a: · 折旧分摊一个______的成本：
Depreciation applies to long-lived non-current assets. · 折旧适用于长期非流动资产。
What depreciation is
- Depreciation spreads the cost of a non-current asset 非流动资产 over its useful life 使用寿命.
- It matches the asset's cost to the years that benefit from it, rather than all in year one.
Straight-line 直线法 depreciation lowers the asset value by the same amount each year
折旧是什么
- 折旧把一项非流动资产的成本分摊到它的使用寿命上。
- 它把资产的成本与从它受益的年份匹配,而不是全部在第一年。
直线折旧每年把资产价值降低相同的金额
An asset costs 50,000, has a residual value of 5,000 and a life of 9 years. What is the annual straight-line depreciation? · 一项资产成本为50,000，残值为5,000，寿命为9年。年直线折旧额是多少？
(50,000 − 5,000) ÷ 9 = 45,000 ÷ 9 = 5,000.
The depreciation method charging an equal amount each year is the ______-line method. · 每年收取等额金额的折旧方法是______线法。
Straight-line = (cost − residual) ÷ life. · 直线法 = (成本 − 残值) ÷ 寿命。
The straight-line method
- Straight-line depreciation = (cost − residual value 残值) ÷ useful life.
- It charges the same amount each year.
Worked example. A machine costs 20,000, has a residual value of 2,000 and a useful life of 6 years. Annual depreciation = (20,000 − 2,000) ÷ 6 = 3,000 per year.
直线法
- 直线折旧(straight-line depreciation)=(成本 − 残值)÷ 使用寿命。
- 它每年收取相同的金额。
例题。 一台机器成本 20,000,有一个 2,000 的残值和一个 6 年的使用寿命。年折旧 =(20,000 − 2,000)÷ 6 = 每年 3,000。
Depreciation reduces profit but is not a cash outflow in that year. · 折旧会减少利润，但在当年不是现金流出。
The cash left when the asset was bought; depreciation is a non-cash charge. · 购买资产时剩余的现金；折旧是非现金支出。
A bank deciding whether to lend will look at the accounts mainly to judge: · 银行决定是否放贷时，主要查看账目是为了评估：
Lenders assess repayment ability and gearing. · 贷款人评估偿还能力和杠杆率。
Stakeholders 利益相关者 and the accounts
- Different stakeholders read the accounts for different reasons:
- Shareholders check profit; lenders check ability to repay; managers plan; employees judge security; government assesses tax.
Depreciation is a cost, not a cash outflow. It reduces profit on the income statement, but no cash actually leaves the business that year — the cash went out when the asset was bought.
利益相关者与账目
- 不同的利益相关者出于不同的原因读账目:
- 股东检查利润;贷款人检查偿还能力;经理规划;员工判断保障;政府评估税收。
折旧是一个成本,不是一个现金流出。 它在损益表上减少利润,但那一年实际没有现金离开企业——现金在资产被买时就出去了。
You've got it
- depreciation spreads a non-current asset's cost over its useful life
- straight-line = (cost − residual value) ÷ useful life — equal each year
- many stakeholders read the accounts for different purposes; depreciation is a non-cash cost
你掌握了
- 折旧把一项非流动资产的成本分摊到它的使用寿命上
- 直线 =(成本 − 残值)÷ 使用寿命——每年相等
- 许多利益相关者出于不同目的读账目;折旧是一个非现金成本