会计英语64研讨.pptVIP

6.4 DEPRECIATON（折旧） P218 WHY ? Many fixed assets have extended but limited lives.Because these assets help generate revenue throughout their useful lives, their costs must be reflected as expenses during that time. 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 ? Depreciation is the process of allocating the cost of a fixed assets as an expense in the years when the asset helps generate revenue. 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).Depreciation is an application of the matching principle . 折旧是配比原则的应用。 (2)Because land has an unlimited life , it is not depreciation . 由于土地没有使用年限，它就不用折旧。 (3)PRC GAAP permits the use one of three commonly used methods .Methods differ in the timing of expense recognition during an asset’s life , yet over the course of an asset’s entire life , total depreciation expense will be the same under all methods. 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。 vocabulary 1. 直线法 the straight-line method 2.加速折旧法 accelerated methods 1）sum-of-the-years’-digits method 年数总和法 2）Declining-balance method 余额递减法 THE STRAIGHT-LINE METHOD(直线法) 1.What？ The straight-line method allocates an equal amount of depreciation expense to each year in an asset’s life. 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 – residual value 2.Depreciation expense= -------------------------------- the number years cost – residual value = depreciation basis (处置成本) ACCELERATED METHODS(加速折旧法) 1.What ？（P220） Accelerated methods of depreciation result in relatively large amounts of depreciation in the early years and smaller amounts in the later year. 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。 Chinese practice , only sum-of-the-year’s-digits and declining-balance method are accelerated methods that can be chosen. 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’-digits method （年数总和法 ）