会计英语64.ppt

6.4DEPRECIATON（折旧）P218WHY?Manyfixedassetshaveextendedbutlimitedlives.Becausetheseassetshelpgeneraterevenuethroughouttheirusefullives,theircostsmustbereflectedasexpensesduringthattime.许多固定资产可以延长或限定使用年限。由于这些资产在其整个有效寿命中创造收益，其成本就必须反应在其使用期间的费用中。WHAT?Depreciationistheprocessofallocatingthecostofafixedassetsasanexpenseintheyearswhentheassethelpsgeneraterevenue.折旧是将固定资产的成本作为费用在该资产可创造收益的年限内分摊的过程。ATTENTION(1).Depreciationisanapplicationofthematchingprinciple.折旧是配比原则的应用。(2)Becauselandhasanunlimitedlife,itisnotdepreciation.由于土地没有使用年限，它就不用折旧。(3)PRCGAAPpermitstheuseoneofthreecommonlyusedmethods.Methodsdifferinthetimingofexpenserecognitionduringanasset’slife,yetoverthecourseofanasset’sentirelife,totaldepreciationexpensewillbethesameunderallmethods.中国公认会计准则允许公司采用三种常见折旧方法中的一种。这些方法每年的折旧费用不同，但是资产的整个使用寿命内的折旧费用总计在所有的方法下都是一样的。vocabulary1.直线法thestraight-linemethod2.加速折旧法acceleratedmethods1）sum-of-the-years’-digitsmethod年数总和法2）Declining-balancemethod余额递减法THESTRAIGHT-LINEMETHOD(直线法)1.What？Thestraight-linemethodallocatesanequalamountofdepreciationexpensetoeachyearinanasset’slife.直线法将等额的折旧费用分摊到资产使用年限中的每一年。cost–residualvalue2.Depreciationexpense=--------------------------------thenumberyearscost–residualvalue=depreciationbasis(处置成本)ACCELERATEDMETHODS(加速折旧法)1.What？（P220）Acceleratedmethodsofdepreciationresultinrelativelylargeamountsofdepreciationintheearlyyearsandsmalleramountsinthelateryear.加速折旧法会导致早期的折旧额相对大，之后期间折旧额小。假定资产是新的时，效率最高。Chinesepractice,onlysum-of-the-year’s-digitsanddeclining-balancemethodareacceleratedmethodsthatcanbechosen.中国实务中，只有年数总和法和余额递减法是可以被选择使用的加速法。sum-of-the-years’-digitsmethod（年数总和法）n–t+1D（t）=-------------------------×(c–s)n(n+1)------------------2D(t):Depreciationexpenseinthe1year.第t年折旧费用n:Estimatedusefullifeoftheasset.资产的预计可使用年限t:Individualyearinitsreversorder.倒序的单独年份数declining–balancemethod（余额递减法）1.What？Thedeclining-balancemethodisanacceleratedmethodofdepreciationinwhichdepreciationiscomputedbyapplyingafixedratetothecarryingvalue(thedecliningbalance)ofalong-livedasset.余额