好词典

depreciation

UK //dɪˌpriːʃiˈeɪʃən//US //dɪˌpriːʃiˈeɪʃən//

词源

源自拉丁语 'depretiare'(贬低),由 'de-'(向下)和 'pretium'(价值)组成,17世纪进入英语。

noun

❶ 资产价值随时间推移而减少的过程,通常用于会计和财务领域,反映设备或财产在使用中的损耗。

“The company calculates depreciation on its equipment over five years.”

(公司按五年期限计算设备的折旧。)

“Rapid depreciation of the car made it lose half its value in two years.”

(汽车的快速贬值使其在两年内损失了一半价值。)

❶ 对某人或某事物价值的贬低或轻视,带有负面评价的含义。

“His constant depreciation of her achievements hurt her feelings.”

(他不断贬低她的成就,伤害了她的感情。)

“The article was full of depreciation towards traditional methods.”

(这篇文章充满了对传统方法的贬低。)

同义词:devaluation, reduction, diminution, write-down, belittlement

常见短语

accelerated depreciation — 会计方法中比常规更快的资产价值减少计算方式,通常用于税务优惠。

“The new tax policy allows accelerated depreciation for renewable energy investments.”

(新税收政策允许对可再生能源投资采用加速折旧法。)