capital item; capital account

简明释义

资本项目

英英释义

例句

1.A vehicle used for business purposes can be classified as a capital item (资本项目) in accounting.

用于商业目的的车辆可以在会计中被归类为资本项目（资本项目）。

2.The capital account (资本账户) of the financial statement reflects the company's investment in assets.

财务报表中的资本账户（资本账户）反映了公司对资产的投资。

3.The company purchased a new machine, which is classified as a capital item (资本项目) on its balance sheet.

公司购买了一台新机器，这在其资产负债表上被归类为资本项目（资本项目）。

4.When analyzing the capital account (资本账户), it's important to consider both equity and debt financing.

在分析资本账户（资本账户）时，考虑股权和债务融资是很重要的。

5.Investing in real estate is often considered a capital item (资本项目) for long-term financial growth.

投资房地产通常被视为长期财务增长的资本项目（资本项目）。

作文

In the realm of finance and accounting, understanding key terms is crucial for both professionals and students. One such term that often comes up is capital item, which refers to long-term assets that a company acquires to produce goods or services. These items are not intended for immediate sale but are essential for the company's operational capabilities. Examples of capital items include machinery, buildings, and vehicles. The significance of these items lies in their ability to generate revenue over an extended period, making them a vital part of a company's balance sheet.On the other hand, we have the capital account, which is an essential component of a country's balance of payments. This account records all transactions involving the purchase and sale of assets, including investments and loans. The capital account helps economists understand a nation’s financial position in the global market. It includes foreign direct investment, portfolio investment, and other capital transfers. A robust capital account indicates a healthy economy with strong foreign interest, while a weak one may suggest economic instability.The relationship between capital items and the capital account can be seen in how companies invest in assets that will eventually contribute to their overall financial health. When a company purchases a capital item, it often seeks funding through various means, which can affect its capital account. For instance, if a company takes out a loan to buy new machinery, this transaction will show up in the capital account as an increase in liabilities.Moreover, understanding these concepts is vital for investors. When assessing a company's financial statements, investors look at the value of capital items to gauge its potential for future growth. A company with significant investments in capital items is often viewed as more stable because it has the necessary tools to produce goods efficiently. Conversely, if a company has a weak capital account, it may struggle to finance new projects or expand operations, which could deter potential investors.In conclusion, the terms capital item and capital account are interconnected and play a significant role in understanding financial health. Companies must manage their capital items wisely to ensure they can sustain operations and grow. Similarly, monitoring the capital account provides insight into a nation's economic stability and attractiveness to foreign investors. Therefore, a comprehensive grasp of these terms is essential for anyone engaged in finance, whether at the corporate level or in broader economic contexts.

在金融和会计领域，理解关键术语对专业人士和学生至关重要。其中一个常常出现的术语是资本项目，指的是公司为生产商品或服务而获得的长期资产。这些项目并不打算立即出售，但对公司的运营能力至关重要。资本项目的例子包括机器、建筑物和车辆。这些项目的重要性在于它们能够在较长时间内产生收入，使其成为公司资产负债表的重要组成部分。另一方面，我们有资本账户，这是一个国家国际收支的基本组成部分。该账户记录所有涉及资产买卖的交易，包括投资和贷款。资本账户帮助经济学家了解一个国家在全球市场中的财务状况。它包括外国直接投资、投资组合投资和其他资本转移。强劲的资本账户表明经济健康，外资兴趣浓厚，而疲弱的则可能暗示经济不稳定。资本项目与资本账户之间的关系可以通过公司在资产上的投资来观察，这些资产最终将有助于其整体财务健康。当一家公司购买资本项目时，通常会寻求通过各种方式融资，这可能会影响其资本账户。例如，如果一家公司借款购买新机器，这笔交易将在资本账户中作为负债增加。此外，理解这些概念对投资者至关重要。在评估公司的财务报表时，投资者会关注资本项目的价值，以评估其未来增长的潜力。拥有大量资本项目投资的公司通常被视为更稳定，因为它拥有有效生产商品所需的工具。相反，如果一家公司有一个薄弱的资本账户，它可能难以为新项目融资或扩展业务，这可能会使潜在投资者却步。总之，术语资本项目和资本账户是相互关联的，在理解财务健康方面发挥着重要作用。公司必须明智地管理其资本项目，以确保能够维持运营和增长。同样，监测资本账户提供了对一个国家经济稳定性和对外国投资者吸引力的洞察。因此，全面掌握这些术语对任何参与金融的人来说都是必不可少的，无论是在企业层面还是在更广泛的经济背景下。