会计英语课件Unit9.pptVIP

Accounting English Unit Nine Learning Objectives Unit Nine to understand the definition of depreciation; to know how to calculate depreciation by straight-line method and accelerated depreciation method. Warming-up Unit Nine Would you have more cash if you depreciated your car? The answer is no. depreciation does not affect your cash flow. Likewise, depreciation does not affect the cash flow of a business. However, depreciation is subtracted in determining net income. Vocabulary Unit Nine exception allocation offset journal accumulated Depreciation recognition accelerate obsolescence fraction revise retroactive abandonment 例外，除外 分配 抵消 日记账 累积折旧 承认，认可 加速 作[报]废；废弃 分数 修改 追溯既往的 废弃 Notes Unit Nine straight-line method直线法 会计学中，指将资产的应折旧金额均匀地分摊到该项资产的各个使用期间。 accelerated method 快速折旧法 依据是效用递减，即固定资产的效用随着其使用寿命的缩短而逐渐降低，因此，当固定资产处于较新状态时，效用高，产出也高，而维修费用较低，所取得的现金流量较大；当固定资产处于较旧状态时，效用低，产出也小，而维修费用较高，所取得的现金流量较小，这样，按照配比原则的要求，折旧费用应当呈递减的趋势。 Notes Unit Nine book value: the value of an asset of a business according to its books 账面价值 这是指反映于帐薄上的金额，其中包括一切资产、负债和所有者权益项目的金额。当该词汇用于固定资产时，通常是指固定资产净值，即由原始价值减去累计折旧，也称carrying value。一个企业的账面价值是指企业的资产总值超过负债总值的余额。账面价值不一定与市场价值相符， 由于物价的不断上涨，企业资产的账面价值（即历史成本）往往与其现实价值存在相当大的差异。 depreciable assets 应计折旧资产 这是指由于磨损和过时等因素需要计算折旧费用的资产，除土地以外的固定资产均属于应计折旧资产。 Notes Unit Nine Therefore, no entry is made at the time the change in estimate occurs, and charges for depreciation in subsequent periods (assuming use of the straight-line method) are based on dividing the remaining book value less any salvage value by the remaining estimated life. 因此，预估中发生的变化没有办法及时登记，同时在以后各期中的折旧费（假设使用直线法）是基于剩余寿命除以剩余账面价值减去净残值。 Notes Unit Nine Generally