impairment of capital

简明释义

资本减损

英英释义

例句

1.The audit revealed a significant impairment of capital in the firm’s assets.

审计揭示了该公司资产中的显著资本减值。

2.A sudden market downturn can lead to an impairment of capital for many businesses.

市场的突然下跌可能导致许多企业发生资本减值。

3.Regulatory bodies require companies to disclose any impairment of capital in their financial statements.

监管机构要求公司在财务报表中披露任何资本减值。

4.The company reported an impairment of capital due to unexpected losses in the last quarter.

由于上个季度意外损失，公司报告了资本减值。

5.Investors are concerned about the impairment of capital that may result from poor management decisions.

投资者对可能由于管理决策不当导致的资本减值感到担忧。

作文

The concept of impairment of capital refers to a situation where a company's assets have suffered a decline in value, which can affect the overall financial health of the organization. This decline in asset value can be due to various factors, including economic downturns, changes in market demand, or mismanagement of resources. Understanding impairment of capital is crucial for investors, stakeholders, and management as it directly impacts the company's balance sheet and its ability to generate profits.When a company experiences impairment of capital, it may need to write down the value of its assets on its financial statements. This process involves evaluating the carrying amount of assets and comparing them to their recoverable amount. If the recoverable amount is lower than the carrying amount, an impairment loss is recognized. This not only affects the company's net income but also reduces shareholders' equity, which can lead to a decrease in stock prices and investor confidence.Moreover, impairment of capital can have long-term consequences for a business. It may limit the company's ability to secure financing or attract new investors, as potential stakeholders may view the impairment as a sign of poor management or operational inefficiencies. Additionally, companies may face increased scrutiny from regulators and auditors, who may require more stringent reporting and transparency regarding asset valuations.To mitigate the risks associated with impairment of capital, companies should adopt proactive measures to monitor their assets regularly. This includes conducting thorough assessments of asset values, staying informed about market conditions, and implementing effective risk management strategies. By doing so, organizations can identify potential impairments early on and take corrective actions to protect their capital.In conclusion, understanding the implications of impairment of capital is vital for maintaining a healthy financial position. Companies must be vigilant in monitoring their assets and be prepared to address any declines in value promptly. By prioritizing asset management and transparency, businesses can safeguard their capital and continue to thrive in a competitive marketplace.

“资本减值”这一概念指的是公司资产价值下降的情况，这可能会影响组织的整体财务健康。资产价值的下降可能由于多种因素造成，包括经济衰退、市场需求变化或资源管理不善。理解“资本减值”对投资者、利益相关者和管理层至关重要，因为它直接影响公司的资产负债表和盈利能力。当一家公司经历“资本减值”时，它可能需要在财务报表上减记资产的价值。这个过程涉及评估资产的账面金额并将其与可回收金额进行比较。如果可回收金额低于账面金额，则承认减值损失。这不仅影响公司的净收入，还减少了股东权益，这可能导致股价和投资者信心的下降。此外，“资本减值”可能对企业产生长期后果。它可能限制公司获得融资或吸引新投资者的能力，因为潜在利益相关者可能将减值视为管理不善或运营效率低下的迹象。此外，公司可能面临来自监管机构和审计师的更严格审查，他们可能要求在资产估值方面提供更严格的报告和透明度。为了减轻与“资本减值”相关的风险，公司应采取主动措施定期监控其资产。这包括对资产价值进行彻底评估，及时了解市场状况，并实施有效的风险管理策略。通过这样做，组织可以及早识别潜在的减值，并采取纠正措施以保护其资本。总之，理解“资本减值”的影响对于维持健康的财务状况至关重要。公司必须在监控其资产方面保持警惕，并准备及时解决任何价值下降的问题。通过优先考虑资产管理和透明度，企业可以保护其资本，并在竞争激烈的市场中继续蓬勃发展。