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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。

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