請把以下的英文段落翻譯為中文，謝謝!?

Depreciation is not a cash transaction. It represents an estimated allocation of cost consumed in a given financial year.

折舊不是現金交易，而是每個財政年度裡的花費分配。


其實如果理解折舊的意思 應該就懂這在說什麼

assets有tangible assets 和 intangible assets
而tangible assets 會隨時間而耗損
所以每年都要把depreciation cost 加入資產負債表中 以便計算資產的現值
它不算現金交易

“Depreciation is an accounting convention that allows a company to write-off the value of an asset over time, but it is considered a non-cash transaction.” (from: http://www.investopedia.com/terms/d/depreciation.asp )


hope this helps.

Depreciation is not a cash transaction.
折舊 不是 一筆 現金交易

It represents an estimated allocation of cost consumed in a given financial year.
它代表了 一筆 在一個經濟年度裡 對成本的消費 的預估配額.