摘要：在英美法中，该术语反映有形资产的消耗、折旧、耗损以及意外损失的收支账户。作为资本耗用备抵的三大组成部分并计入国民收入和生产核算账户〔National Income and Product Accounts〕的是：企业和非营利性机构的折旧、所有者的住所折旧和固定

Capital consumption allowances 资本耗用备抵；资本消耗扣除；资本消耗摊提

在英美法中，该术语反映有形资产的消耗、折旧、耗损以及意外损失的收支账户。作为资本耗用备抵的三大组成部分并计入国民收入和生产核算账户〔National Income and Product Accounts〕的是：企业和非营利性机构的折旧、所有者的住所折旧和固定资产的意外损失。自然资源的消耗不计入资本消耗。国民生产总值〔Gross National Product〕减去资本耗用备抵即为国民生产净值〔Net National Product〕。

Capital consumption allowance (CCA) is the amount of money a country has to spend each year to maintain its present level of economic production. The capital consumption allowance is calculated as a percentage of gross domestic product (GDP). The percentage of GDP that is not allocated to the CCA is called net domestic product and represents investment spending. CCA is also sometimes referred to as depreciation.

例句1

A capital consumption allowance that is too high a percentage of GDP indicates poor economic growth. This situation occurred in the United States during the Great Recession of 2008. Before the recession, investment spending was $889 billion. By 2009, it had declined 94 percent to $54 billion from its peak in 2006. Meanwhile, the CCA in 2009 was $1.46 trillion, or about 92 percent of GDP.

资本耗用备抵占国内生产总值的百分比过高，表明经济增长乏力。这种情况发生在美国2008年的大衰退期间。在经济衰退之前，投资支出为8890亿美元。到2009年，它已比2006年的峰值下降了94％，降至540亿美元。与此同时，2009年的资本耗用备抵为1.46万亿美元，约占国内生产总值的92％。

例句2

The capital consumption allowance measures how much the value of the stock of capital goods owned by a country declines in a given year by measuring economic depreciation, which includes not only accounting depreciation but also other reasons for declines in value, such as destruction or obsolescence. The capital consumption allowance represents depreciation in the overall economy. It is expressed as a percentage of GDP.

资本耗用备抵通过衡量经济贬值来衡量一个国家拥有的资本货物存量在某一年下降的程度，经济贬值不仅包括会计贬值，还包括价值下降的其他原因，如毁坏或过时。资本耗用备抵代表整体经济中的折旧。它以国内生产总值的百分比表示。

来源：聪明教育