receipt and expenditure on capital account

简明释义

资本收支帐，资本收支帐户

英英释义

例句

1.The government reported its receipt and expenditure on capital account for the fiscal year, highlighting significant investments in infrastructure.

政府报告了其资本账户的收入和支出，强调了基础设施方面的重大投资。

2.Understanding the receipt and expenditure on capital account is crucial for making informed investment decisions.

理解资本账户的收入和支出对做出明智的投资决策至关重要。

3.The company’s annual report included a detailed breakdown of receipt and expenditure on capital account for new projects.

公司的年度报告包括了新项目的资本账户的收入和支出的详细分解。

4.In our financial audit, we need to closely examine the receipt and expenditure on capital account to ensure compliance with regulations.

在我们的财务审计中，我们需要仔细检查资本账户的收入和支出以确保遵守规定。

5.The NGO provided a transparent overview of its receipt and expenditure on capital account to enhance donor trust.

该非政府组织提供了其资本账户的收入和支出的透明概述，以增强捐赠者的信任。

作文

Understanding financial management is crucial for both individuals and organizations. One of the key concepts in this field is the notion of capital accounts, which play a significant role in tracking the flows of funds within an entity. Specifically, the terms receipt and expenditure on capital account refer to the inflows and outflows of funds that are related to capital investments. This includes the purchase of assets such as buildings, machinery, and equipment, as well as any funding received from investors or loans that are intended for long-term use.The receipt and expenditure on capital account can be seen as a vital component of a financial strategy. When an organization receives funds, it is often through various means such as equity financing, debt financing, or grants. These receipts are recorded in the capital account and are essential for understanding how much capital is available for investment purposes. On the other hand, expenditures relate to the spending of these funds on capital projects. Tracking these expenditures helps organizations assess their financial health and make informed decisions regarding future investments.For instance, consider a manufacturing company that plans to expand its operations. The company may receive funds through a bank loan, which would be recorded as a receipt and expenditure on capital account. The funds could then be used to purchase new machinery and upgrade existing facilities, which would be classified as expenditures. By carefully monitoring these transactions, the company can evaluate the return on investment and ensure that its capital is being utilized effectively.Moreover, understanding the receipt and expenditure on capital account is not only important for large corporations but also for small businesses and individual investors. Small businesses often rely on capital accounts to manage their finances, particularly when they are looking to expand or invest in new opportunities. For example, a small business owner might seek a loan to purchase new equipment. The loan amount would be recorded as a receipt, while the payment for the equipment would be the corresponding expenditure. This clear distinction allows the business owner to track their financial position and make strategic decisions about future growth.In addition, individuals who invest in stocks or real estate should also grasp the concept of receipt and expenditure on capital account. When an investor buys a property, the purchase price represents an expenditure on their capital account. Conversely, if they sell the property for a profit, the sale proceeds would be a receipt. Understanding these transactions can help investors better manage their portfolios and optimize their investment strategies.In conclusion, the concept of receipt and expenditure on capital account is fundamental to effective financial management. It provides a clear framework for tracking the inflow and outflow of capital, allowing organizations and individuals alike to make informed financial decisions. By maintaining accurate records of these transactions, stakeholders can ensure that their resources are being utilized efficiently and strategically. Whether for a large corporation or a small business, mastering the principles behind capital accounts is essential for achieving long-term financial success.

理解财务管理对个人和组织至关重要。这个领域的一个关键概念是资本账户，它在跟踪实体内部资金流动方面发挥着重要作用。具体而言，术语资本账户的收款和支出指的是与资本投资相关的资金流入和流出。这包括购买建筑物、机器和设备等资产，以及从投资者或贷款中获得的用于长期使用的资金。资本账户的收款和支出可以被视为财务战略的重要组成部分。当一个组织收到资金时，通常是通过各种方式，如股权融资、债务融资或赠款。这些收款记录在资本账户中，对于了解可用于投资的资本量至关重要。另一方面，支出与这些资金在资本项目上的支出有关。跟踪这些支出有助于组织评估其财务健康状况，并就未来的投资做出明智的决策。例如，考虑一家计划扩展运营的制造公司。该公司可能通过银行贷款获得资金，这将被记录为资本账户的收款和支出。然后，这些资金可用于购买新机器和升级现有设施，这将被归类为支出。通过仔细监控这些交易，公司可以评估投资回报，并确保其资本得到有效利用。此外，理解资本账户的收款和支出不仅对大型企业重要，对小型企业和个人投资者同样重要。小型企业通常依靠资本账户来管理其财务，特别是在它们希望扩展或投资新机会时。例如，一位小企业主可能寻求贷款购买新设备。贷款金额将被记录为收款，而设备的付款将是相应的支出。这种明确的区分使企业主能够跟踪其财务状况，并就未来增长做出战略决策。此外，投资股票或房地产的个人也应该掌握资本账户的收款和支出的概念。当投资者购买一处物业时，购买价格代表他们资本账户上的支出。相反，如果他们以利润出售该物业，出售收入将是收款。理解这些交易可以帮助投资者更好地管理他们的投资组合，并优化他们的投资策略。总之，资本账户的收款和支出的概念是有效财务管理的基础。它提供了一个清晰的框架，用于跟踪资本的流入和流出，使组织和个人能够做出明智的财务决策。通过准确记录这些交易，利益相关者可以确保其资源得到高效和战略性的利用。无论是大型公司还是小型企业，掌握资本账户背后的原则对于实现长期财务成功至关重要。