capital expenditure

简明释义

资本性支出

英英释义

例句

1.The government announced a new policy to encourage capital expenditure 资本支出 in renewable energy projects.

政府宣布了一项新政策，以鼓励在可再生能源项目中的资本支出 资本支出。

2.The company plans to increase its capital expenditure 资本支出 on new machinery to boost production efficiency.

公司计划增加对新机器的资本支出 资本支出以提高生产效率。

3.Cutting back on capital expenditure 资本支出 can help improve short-term cash flow.

削减资本支出 资本支出可以帮助改善短期现金流。

4.Investors are concerned about the high level of capital expenditure 资本支出 in the last quarter.

投资者对上一季度高水平的资本支出 资本支出表示担忧。

5.Our CFO presented a detailed report on the capital expenditure 资本支出 for the upcoming fiscal year.

我们的首席财务官提交了关于即将到来的财政年度的资本支出 资本支出的详细报告。

作文

In the realm of business and finance, understanding the concept of capital expenditure is crucial for making informed decisions. Capital expenditure (often abbreviated as CAPEX) refers to the funds used by a company to acquire, upgrade, and maintain physical assets such as property, buildings, technology, and equipment. This type of expenditure is essential for businesses that aim to grow and improve their operational efficiency. Unlike operational expenditures (OPEX), which cover day-to-day expenses, capital expenditure represents a long-term investment in the future of the company.When a company decides to invest in capital expenditure, it typically does so with the expectation that the assets acquired will generate revenue over time. For instance, purchasing new machinery can enhance production capabilities, thereby increasing output and potentially leading to higher sales. Similarly, investing in advanced technology may streamline processes, reduce costs, and improve overall productivity. Therefore, capital expenditure plays a vital role in a company's strategic planning and growth trajectory.One of the main challenges associated with capital expenditure is the significant financial commitment involved. Companies must carefully evaluate their cash flow and financial health before embarking on large-scale investments. This is where budgeting comes into play. Effective budgeting for capital expenditure allows organizations to allocate resources wisely and prioritize projects that align with their long-term goals. By assessing potential returns on investment (ROI) and considering factors such as market demand and competition, businesses can make more strategic decisions regarding their capital expenditure.Moreover, the timing of capital expenditure is critical. Companies must consider economic conditions, interest rates, and industry trends when planning their investments. For example, during periods of economic downturn, businesses may be more hesitant to engage in capital expenditure, fearing that they may not recoup their investments. Conversely, in a booming economy, companies may rush to invest in capital expenditure to capitalize on growth opportunities. Thus, understanding the external environment is essential for making sound decisions about capital expenditure.In addition to the financial aspects, the impact of capital expenditure on a company's workforce should not be overlooked. Investments in new technologies or facilities often require training and development for employees, which can lead to a more skilled workforce. This, in turn, can enhance job satisfaction and employee retention, contributing to a positive organizational culture. Therefore, businesses must consider the human element when planning their capital expenditure.In conclusion, capital expenditure is a fundamental aspect of business strategy that involves significant financial investment in physical assets. It is essential for growth, efficiency, and competitiveness. However, careful planning, budgeting, and consideration of external factors are necessary to ensure that these investments yield positive returns. By understanding the importance of capital expenditure and its implications for both the organization and its employees, companies can position themselves for long-term success in an ever-evolving marketplace.

在商业和金融领域，理解资本支出的概念对于做出明智的决策至关重要。资本支出（通常缩写为CAPEX）指的是公司用于获取、升级和维护物理资产（如物业、建筑、技术和设备）的资金。这种类型的支出对于那些希望增长和提高运营效率的企业至关重要。与覆盖日常开支的运营支出（OPEX）不同，资本支出代表着对公司未来的长期投资。当一家公司决定投资于资本支出时，通常是希望所获得的资产能够随着时间的推移产生收入。例如，购买新机器可以增强生产能力，从而增加产量，并可能导致更高的销售额。同样，投资先进技术可以简化流程、降低成本并提高整体生产力。因此，资本支出在公司的战略规划和增长轨迹中扮演着至关重要的角色。与资本支出相关的主要挑战之一是涉及的重大财务承诺。公司必须在进行大规模投资之前仔细评估其现金流和财务健康状况。这就是预算的重要性所在。有效的资本支出预算使组织能够明智地分配资源，并优先考虑与其长期目标一致的项目。通过评估投资回报率（ROI）并考虑市场需求和竞争等因素，企业可以就其资本支出做出更具战略性的决策。此外，资本支出的时机也至关重要。公司在规划投资时必须考虑经济条件、利率和行业趋势。例如，在经济低迷时期，企业可能会更加犹豫进行资本支出，担心无法收回投资。相反，在经济繁荣时期，公司可能会急于投资于资本支出以利用增长机会。因此，理解外部环境对于做出明智的资本支出决策至关重要。除了财务方面，资本支出对公司员工的影响也不容忽视。对新技术或设施的投资通常需要对员工进行培训和发展，这可以导致更高技能的劳动力。这反过来又可以提高工作满意度和员工留任率，促进积极的组织文化。因此，企业在规划其资本支出时必须考虑人文因素。总之，资本支出是商业战略的一个基本方面，涉及对物理资产的重大财务投资。它对于增长、效率和竞争力至关重要。然而，仔细的规划、预算以及对外部因素的考虑是确保这些投资产生积极回报所必需的。通过理解资本支出的重要性及其对组织和员工的影响，公司可以在不断变化的市场中为长期成功奠定基础。