capital expenditure account

简明释义

资本支出帐户

英英释义

例句

1.The capital expenditure account is essential for planning future growth and development projects.

资本支出账户对于规划未来的增长和发展项目至关重要。

2.Tracking the capital expenditure account helps the finance team manage long-term investments effectively.

跟踪资本支出账户有助于财务团队有效管理长期投资。

3.Management decided to increase the budget for the capital expenditure account to expand the office space.

管理层决定增加资本支出账户的预算以扩展办公空间。

4.The company allocated funds to the capital expenditure account for upgrading its manufacturing equipment.

公司为升级其制造设备拨出了资金到资本支出账户。

5.During the financial audit, the capital expenditure account revealed significant investments in new technology.

在财务审计中，资本支出账户显示出对新技术的重大投资。

作文

In the world of finance and accounting, understanding various terms is crucial for effective financial management. One such term that holds significant importance is the capital expenditure account. This account is essential for businesses as it tracks the funds used for acquiring or upgrading physical assets such as property, buildings, machinery, and equipment. Unlike operational expenses, which are short-term costs necessary for running a business, capital expenditures are long-term investments that contribute to the future growth and efficiency of a company.The main purpose of a capital expenditure account is to ensure that a business accurately records and manages its investments in fixed assets. When a company purchases a new piece of machinery, for example, this transaction is recorded in the capital expenditure account. This allows the company to monitor how much it has invested in its assets over time, which is vital for both financial analysis and strategic planning.Moreover, the capital expenditure account also plays a critical role in financial reporting. Companies must report their capital expenditures on their balance sheets, as these figures can significantly affect their overall financial health. Investors and stakeholders often scrutinize these accounts to assess a company's investment strategy and potential for future growth. A healthy capital expenditure account can indicate that a company is investing wisely in its infrastructure and capabilities, which can lead to increased profitability in the long run.Another important aspect of managing a capital expenditure account is understanding depreciation. Since most capital assets lose value over time, companies must account for this depreciation in their financial statements. This process involves allocating the cost of an asset over its useful life, which impacts the company’s profit margins and tax obligations. Properly managing depreciation within the capital expenditure account is essential for maintaining accurate financial records and ensuring compliance with accounting standards.In conclusion, the capital expenditure account is a fundamental component of financial management for any business. It not only helps in tracking investments in physical assets but also plays a pivotal role in financial reporting and strategic planning. By effectively managing this account, companies can make informed decisions about their future investments, ultimately contributing to their long-term success and sustainability. Therefore, it is imperative for business leaders and financial managers to have a thorough understanding of the capital expenditure account and its implications for their organization’s financial health.

在金融和会计的世界中，理解各种术语对于有效的财务管理至关重要。其中一个具有重要意义的术语是资本支出账户。这个账户对于企业来说至关重要，因为它跟踪用于获取或升级实物资产（如物业、建筑、机械和设备）的资金。与运营费用不同，运营费用是企业运营所需的短期成本，而资本支出则是对未来增长和效率的长期投资。资本支出账户的主要目的是确保企业准确记录和管理其固定资产的投资。例如，当一家公司购买一台新机器时，这笔交易会记录在资本支出账户中。这使得公司能够监控其在资产上的投资总额，这对于财务分析和战略规划至关重要。此外，资本支出账户在财务报告中也发挥着关键作用。公司必须在资产负债表上报告其资本支出，因为这些数字可能会显著影响其整体财务健康。投资者和利益相关者通常会仔细审查这些账户，以评估公司的投资策略和未来增长潜力。健康的资本支出账户可以表明公司在基础设施和能力上进行明智投资，这可能导致长期盈利能力的提高。管理资本支出账户的另一个重要方面是理解折旧。由于大多数资本资产随着时间的推移而贬值，公司必须在财务报表中考虑这一折旧过程。这一过程涉及将资产的成本分配到其使用寿命中，这影响公司的利润率和税务义务。在资本支出账户内妥善管理折旧对于保持准确的财务记录和确保遵守会计标准至关重要。总之，资本支出账户是任何企业财务管理的基本组成部分。它不仅有助于跟踪对实物资产的投资，而且在财务报告和战略规划中发挥着重要作用。通过有效管理该账户，公司可以对未来投资做出明智的决策，从而最终促进其长期成功和可持续发展。因此，企业领导者和财务经理必须深入理解资本支出账户及其对组织财务健康的影响。