short-lived assets

简明释义

使用期短的资产

英英释义

例句

1.Investors should be aware that short-lived assets 短期资产 can quickly depreciate in value.

投资者应该意识到短期资产可能会迅速贬值。

2.The accountant categorized the furniture as short-lived assets 短期资产 due to its expected lifespan.

会计将家具归类为短期资产，因为其预期使用寿命较短。

3.A business must carefully manage its short-lived assets 短期资产 to ensure liquidity.

企业必须仔细管理其短期资产以确保流动性。

4.The company's balance sheet shows a significant amount of short-lived assets 短期资产 which need to be monitored closely.

公司的资产负债表显示出大量的短期资产，短期资产需要被密切监控。

5.In the tech industry, short-lived assets 短期资产 like computer equipment often require frequent upgrades.

在科技行业中，像计算机设备这样的短期资产通常需要频繁升级。

作文

In the world of finance and accounting, the term short-lived assets refers to assets that have a relatively brief useful life. These are typically items that are expected to be consumed or utilized within a year or less. Examples of short-lived assets include inventory, supplies, and certain types of equipment that are used for specific projects. Understanding the nature of short-lived assets is crucial for businesses as it impacts their financial statements and overall financial health.The management of short-lived assets is an essential component of effective business operations. Companies must constantly monitor their inventory levels and ensure that they have enough supplies to meet customer demand without overstocking, which can lead to increased holding costs. For instance, a retail store needs to manage its stock of seasonal clothing carefully. If the store overestimates demand and orders too much inventory, it may find itself with unsold items at the end of the season, leading to markdowns and reduced profit margins.On the other hand, if a company underestimates demand, it may run out of popular items, resulting in lost sales and dissatisfied customers. Therefore, maintaining an optimal level of short-lived assets is vital for maximizing revenue and ensuring customer satisfaction.Another important aspect of short-lived assets is their impact on cash flow. Since these assets are expected to be converted into cash relatively quickly, they play a significant role in a company's liquidity. Businesses must manage their short-lived assets effectively to ensure that they have sufficient cash flow to cover operational expenses. For example, a manufacturing company must keep track of its raw materials and finished goods to maintain production schedules while also ensuring that they can sell their products promptly.Moreover, the classification of short-lived assets affects a company's balance sheet. These assets are typically listed as current assets, alongside cash and accounts receivable. This classification helps investors and stakeholders assess the company's short-term financial health and operational efficiency. A higher proportion of short-lived assets relative to long-term assets can indicate a company that is agile and capable of responding quickly to market demands.However, it is also essential for businesses to recognize the risks associated with short-lived assets. Since these assets can lose value quickly, companies must implement strategies to mitigate potential losses. For instance, regular inventory audits can help identify obsolete or slow-moving items that may need to be discounted or written off. Additionally, businesses should invest in forecasting tools to better predict demand and optimize their inventory levels accordingly.In conclusion, short-lived assets play a critical role in the operations and financial health of a business. From managing inventory levels to ensuring sufficient cash flow, understanding the implications of short-lived assets is essential for making informed business decisions. By effectively managing these assets, companies can enhance their operational efficiency, improve customer satisfaction, and ultimately drive profitability. As the business landscape continues to evolve, staying attuned to the dynamics of short-lived assets will remain a key factor in achieving long-term success.

在金融和会计领域，短期资产（short-lived assets）是指使用寿命相对较短的资产。这些通常是预计在一年或更短时间内被消费或利用的项目。短期资产的例子包括库存、供应品以及某些用于特定项目的设备。理解短期资产的性质对于企业至关重要，因为它影响着财务报表和整体财务健康。短期资产的管理是有效业务运营的重要组成部分。公司必须不断监控其库存水平，并确保拥有足够的供应以满足客户需求，而不至于过度库存，这可能导致增加的持有成本。例如，一家零售店需要谨慎管理其季节性服装的库存。如果商店高估了需求并订购了过多的库存，它可能会发现自己在季末时有未售出的商品，导致降价和利润率下降。另一方面，如果公司低估了需求，可能会出现热门商品缺货的情况，从而导致销售损失和客户不满。因此，维持适当的短期资产水平对最大化收入和确保客户满意度至关重要。短期资产的另一个重要方面是它们对现金流的影响。由于这些资产预计会相对快速地转化为现金，因此它们在公司的流动性中发挥着重要作用。企业必须有效管理其短期资产，以确保有足够的现金流来覆盖运营费用。例如，一家制造公司必须跟踪其原材料和成品，以保持生产计划，同时确保能够及时销售其产品。此外，短期资产的分类也会影响公司的资产负债表。这些资产通常被列为流动资产，与现金和应收账款一起。此分类帮助投资者和利益相关者评估公司的短期财务健康和运营效率。短期资产与长期资产的比例较高可能表明一家公司灵活且能够快速响应市场需求。然而，企业也必须认识到与短期资产相关的风险。由于这些资产可能迅速贬值，公司必须实施策略以减轻潜在损失。例如，定期进行库存审计可以帮助识别过时或流动缓慢的项目，这些项目可能需要折扣或注销。此外，企业应投资于预测工具，以更好地预测需求并相应优化其库存水平。总之，短期资产在企业的运营和财务健康中发挥着关键作用。从管理库存水平到确保足够的现金流，理解短期资产的影响对于做出明智的商业决策至关重要。通过有效管理这些资产，公司可以提高运营效率、改善客户满意度，并最终推动盈利能力。随着商业环境的不断演变，关注短期资产的动态将仍然是实现长期成功的关键因素。