折旧和折旧的折旧之间的差异| Compare the Difference Between Similar Terms

Key Difference – Depreciation vs Provision for Depreciation

企业使用许多有形资产来进行运营。对于与生产有关的公司，某些tangible assets是创收的主要来源。这些资产在使用时会减少价值。折旧和折旧的规定与纳入此类资产价值降低的会计方法有关。这关键区别在折旧和折旧的规定之间是折旧是分配资产成本以补偿其使用情况的方法，折旧的规定是指特定会计期内的折旧费用。

CONTENTS
1。概述和关键差异
2。What is Depreciation
3。What is a Provision for Depreciation
4。Side by Side Comparison – Depreciation vs Provision for Depreciation

什么是折旧？

Depreciation is an accounting method used in order to allocate the cost of tangible assets over their economic life (the time period that the asset is expected to assist in generating income for the business). The Economic life of assets can be reduced using the following ways.

磨损，降解或损坏
Obsolescence
Changes in production capacity which reduce the output assets can deliver

Buildings, fixtures and fittings, machinery and office equipment, are common examples of assets depreciated to reflect the reduction in market value. Depreciation is a non-cash expense since there is no cash movement involved. Depreciation is charged in accordance with the匹配概念，，，，which states that expenses relating to revenue generated should be recognised for the same accounting period. Therefore depreciation is charged to expense a portion of an asset that relates to the revenue generated by that asset.

可以使用的指南在IAS 16/IAS 38-可接受的折旧方法和摊销。

Depreciation Calculation

公司可以使用不同的方法来贬值资产。此方法将根据公司的要求而改变。这样的方法包括

Straight-line Depreciation Method

这是最方便，最简单的折旧方法，被计算为（购买成本 - 植物价值/经济有用寿命）。打捞价值或剩余价值是在经济使用寿命结束时可以出售资产的数量。

例如。XYZ Ltd purchases a machine for $ 50,000 with an estimated salvage value of $10,000. The economic life of the machine is 10 years. This makes the annual depreciation amount as $ 4,000. ($50,000-$10,000/10)

这accounting entry for the above is,

折旧A/C DR $ 4,000

Accumulated depreciation A/C Cr $ 4,000

还原平衡法

该方法在资产的早期收取较高的折旧金额，并随着资产衰落而逐渐减少收费。这可以计算为（净值净价值值）*折旧率。

生产折旧方法

该方法以每单位生产率的固定速率收取折旧。在这里，资产的购买成本（较少的打捞价值）将除以估计的生产总单位，而不是经济使用寿命。

折旧的规定是什么？

折旧的规定是会计期间折旧的一部分。在会计期结束时收取折旧，这导致资产价值的降低。但是，由于资产帐户的原始价值将继续显示资产，因此无法通过贷记资产帐户来解释这种减少。取而代之的是，这些折旧金额记入了一个名为“累积折旧帐户”的帐户，该帐户记录了折旧的集体规定。

在出售资产时，累积折旧被扣除，资产帐户被归功于。继续以相同的例子

例如。当机器完全折旧时，会计条目将是

累积折旧A/C DR $ 40,000

机器A/C CR $ 40,000

Assuming is the machine sold for $20,000 (salvage value of $ 10,000 at the time of purchasing the asset is only an estimate; the actual value that the asset can be disposed for at the end of the economic life may be different to the salvage value )the accounting entry will be,

Cash A/C Dr $ 20,000

累积折旧A/C DR $ 40,000

收获Daperable Cr $ 10,000

机器A/C CR $ 50,000

折旧和折旧的规定有什么区别？

折旧对折旧准备
折旧是计算资产经济使用寿命降低的方法。	Provision for depreciation is the collected depreciation for assets.
会计记录中的费用
Depreciation is charged at the end of accounting period.	所有折旧费用都转移到累积折旧帐户中并累积