第39解

depreciation

【英文】Depreciation refers to two very different but related concepts：

1.the decrease in value of assets（fair value depreciation），and

2.the allocation of the cost of assets to periods in which the assets are used（depreciation with the matching principle）.

【譯文】折舊指兩個(gè)不同層面的但卻相關(guān)聯(lián)的概念：

1.資產(chǎn)價(jià)值的減少（公平價(jià)值折舊），以及

2.資產(chǎn)成本分配到不同的時(shí)期，其間此類(lèi)資產(chǎn)得到利用（配比原則折舊）。

【解釋】depreciation 可譯為“折舊”和“貨幣貶值”。前者的英文解釋為：a reduction in the value of an asset with the passage of time，due in particular to wear and tear（資產(chǎn)價(jià)值隨時(shí)間流逝而減少，尤其指自然耗損或磨損）；后者的英文解釋為：the reduction in value of one currency in relation to other currencies（一種貨幣相對(duì)于其他貨幣在價(jià)值上的減少）。

再如：

1.Depreciation：the diminution in value of a capital asset due to wear and tear or obsolescence over an accounting period.A provision for depreciation can be computed by means of a number of generally accepted techniques，including the straight-line method，the diminishing-balance method，the sum-of-the-digits method，the production-unit method，and the revaluation method.The depreciation reduces the book value of the asset and is charged against income of an organization in the income statement or profit and loss account...〔譯文：折舊：在會(huì)計(jì)核算其間（accounting periods）內(nèi)，因自然耗損或陳舊過(guò)時(shí)資本資產(chǎn)價(jià)值的減少。折舊規(guī)定可通過(guò)許多廣泛接受的技術(shù)計(jì)算出來(lái)，包括直線(xiàn)折舊方法、余額遞減折舊法、數(shù)字總額折舊法、生產(chǎn)單位折舊法，以及再評(píng)估折舊辦法等。折舊減少了資產(chǎn)的賬面價(jià)值，而折舊費(fèi)是從一個(gè)單位的損益報(bào)表或損益賬戶(hù)上的收入中扣除的……〕

2.Methods of computing depreciation may vary by asset for the same business. Methods and lives may be specified in accounting and/or tax rules in a country. Several standard methods of computing depreciation expense may be used，including fixed percentage，straight line，and declining balance methods. Depreciation expense generally begins when the asset is placed in service.Example：a depreciation expense of 100 per year for 5 years may be recognized for an asset costing 500.〔譯文：同一企業(yè)因資產(chǎn)不同其折舊計(jì)算方法也不同。在一個(gè)國(guó)家的會(huì)計(jì)核算規(guī)則或稅收規(guī)則中，可能就折舊的方法和資產(chǎn)壽命進(jìn)行專(zhuān)門(mén)規(guī)定。計(jì)算折舊費(fèi)可以使用幾種標(biāo)準(zhǔn)方法，包括固定比例折舊法、直線(xiàn)折舊法、以及余額遞減折舊法等。當(dāng)資產(chǎn)投入運(yùn)行之時(shí)，通常折舊費(fèi)就開(kāi)始了。比如，5年內(nèi)每年100%的折舊費(fèi)可以認(rèn)為某一資產(chǎn)成本計(jì)算為500（貨幣單位）。〕

與資產(chǎn)折舊相關(guān)的常見(jiàn)術(shù)語(yǔ)還有：depreciation reserve（資產(chǎn)的折舊估價(jià)額）、allowance for depreciation（資產(chǎn)的折舊減稅額）、 accumulated depreciation（資產(chǎn)的“累計(jì)折舊值”）等。