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】折舊指兩個不同層面的但卻相關聯的概念：

1.資產價值的減少（公平價值折舊），以及

2.資產成本分配到不同的時期，其間此類資產得到利用（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（資產價值隨時間流逝而減少，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（一種貨幣相對于其他貨幣在價值上的減少）。

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：在會計核算其間（accounting periods）內，因自然耗損或陳舊過時資本資產價值的減少。折舊規定可通過許多廣泛接受的技術計算出來，包括直線折舊方法、余額遞減折舊法、數字總額折舊法、生產單位折舊法，以及再評估折舊辦法等。折舊減少了資產的賬面價值，而折舊費是從一個單位的損益報表或損益賬戶上的收入中扣除的……〕

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：同一企業因資產不同其折舊計算方法也不同。在一個國家的會計核算規則或稅收規則中，可能就折舊的方法和資產壽命進行專門規定。計算折舊費可以使用幾種標準方法，包括固定比例折舊法、直線折舊法、以及余額遞減折舊法等。當資產投入運行之時，通常折舊費就開始了。比如，5年內每年100%的折舊費可以認為某一資產成本計算為500（貨幣單位）?！?/p>

與資產折舊相關的常見術語還有：depreciation reserve（資產的折舊估價額）、allowance for depreciation（資產的折舊減稅額）、 accumulated depreciation（資產的“累計折舊值”）等。