depreciation

depreciation的音标是[ˌdɪpriəˈeɪʃn]，基本翻译是贬值，折旧。记忆技巧：depr（剥夺）+ ioi（看作iow，io是“减损”的意思）+ ation（名词后缀）→ 贬值。

depreciation这个词源自拉丁语“depreciatio”，意为贬值，降低价值。其变化形式主要有过去式“depreciated”，现在分词“depreciating”以及形容词“depreciative”。

相关单词：

1. depreciate：意为贬值，降低价值，这个词直接由depreciation派生而来。

2. depreciation rate：折旧率，表示折旧额与原始成本的比例，是衡量资产价值减少的指标。

3. depreciable value：可折旧值，表示某项资产在预计使用寿命内，因逐渐损耗而减少的应有价值。

4. amortization：折旧，这个词由amortize派生而来，意为将成本或价值在若干时期内平均摊销。

5. depreciator：折旧计算器，折旧计算器是一种用于计算资产折旧的工具。

6. depreciation expense：折旧费用，表示企业在一定期间内因资产折旧而产生的费用。

7. depreciation tax：折旧税，是某些国家对固定资产折旧所征收的税。

8. depreciation reserve：折旧准备金，是企业为核算固定资产折旧而设置的储备基金。

9. discounted value：折扣价值，即折旧后的价值。

10. capital depreciation：资本折耗，表示资本在使用过程中因损耗而减少的价值部分。

常用短语：

1. Depreciate rapidly 迅速贬值

2. Depreciate in value 价值下降

3. Depreciation schedule 折旧表

4. Depreciation allowance 折旧补贴

5. Depreciate gradually 逐渐贬值

6. Depreciate over time 时间上的折旧

7. Depreciation expense 折旧费用

例句：

1. The car"s value has depreciated rapidly due to wear and tear. 由于磨损，这辆车的价值已经迅速贬值。

2. The house has been on the market for months, but its value is still depreciating in value. 这栋房子已经上市数月，但其价值仍在下降。

3. We need to prepare a depreciation schedule for the equipment we are purchasing. 我们需要为购买的设备准备一个折旧表。

4. The government provides a depreciation allowance for businesses to help them cope with the cost of capital investment. 政府为商家提供折旧补贴，以帮助他们应对资本投资的成本。

5. The car"s performance gradually depreciated over time. 这辆车的性能随着时间的推移逐渐下降。

6. The cost of the equipment will depreciate over time as it is used more frequently. 随着使用频率的增加，设备成本会逐渐折旧。

7. We need to consider the depreciation expense when calculating the annual budget. 在计算年度预算时，我们需要考虑折旧费用。

英文小作文：

Title: Understanding Depreciation

Depreciation is a common concept in accounting, which refers to the reduction in the value of assets over time due to use or wear and tear. It is an important component of financial accounting and helps businesses understand their assets better and plan for future needs.

When it comes to depreciation, there are various types and methods, depending on the type of asset and the purpose of the business. For example, machinery and equipment may be subject to gradual depreciation over a certain period of time, while vehicles may experience rapid depreciation due to wear and tear.

For businesses, understanding depreciation is crucial because it helps them estimate the cost of assets, plan for capital expenditure, and calculate tax deductions. At the same time, it also helps them understand their financial position and make informed decisions about their operations and investments.

In conclusion, depreciation is an essential concept in accounting that businesses need to be familiar with to understand their assets better and make informed decisions about their operations and investments.