loss on property retired

简明释义

资产废弃损失

英英释义

例句

1.The company reported a significant loss on property retired during the fiscal year due to the disposal of outdated equipment.

该公司在财年内报告了显著的资产退役损失，原因是处置了过时的设备。

2.The loss on property retired from the old manufacturing plant affected the company's overall profitability.

旧制造厂的资产退役损失影响了公司的整体盈利能力。

3.During the audit, the team discovered a loss on property retired that had not been previously recorded.

在审计过程中，团队发现了一项未被记录的资产退役损失。

4.Investors were concerned about the loss on property retired and its impact on future earnings.

投资者对资产退役损失及其对未来收益的影响表示担忧。

5.After evaluating the assets, the accountant noted a loss on property retired that needed to be accounted for in the financial statements.

在评估资产后，会计注意到需要在财务报表中列示的资产退役损失。

作文

In the realm of accounting and finance, understanding various terms and concepts is crucial for effective decision-making. One such term that often arises in discussions about asset management is loss on property retired. This phrase refers to the financial loss incurred when a company disposes of an asset that has reached the end of its useful life or is no longer needed for operations. When an organization retires a property, it may do so because it has become obsolete, damaged, or simply no longer aligns with the company's strategic goals. The loss on property retired is calculated by comparing the asset's book value, which is the value recorded on the balance sheet, to the proceeds received from its disposal, if any.For instance, consider a manufacturing company that owns machinery used in production. After several years of operation, the machinery becomes outdated due to technological advancements. The company decides to retire this machinery and replace it with more efficient equipment. If the book value of the machinery is $100,000 and the company can only sell it for $30,000, the loss on property retired would be $70,000. This loss impacts the company's financial statements, specifically the income statement, where it is recorded as an expense, thereby reducing net income for that period.The implications of recognizing a loss on property retired extend beyond mere financial reporting. It also affects the company’s tax obligations, as losses can sometimes be used to offset taxable income, providing potential tax relief. Additionally, understanding these losses helps management make informed decisions regarding future investments and asset utilization. By analyzing past retirements and their associated losses, companies can better strategize on maintaining their asset base, ensuring that they invest in properties that will provide value over time.Moreover, the loss on property retired serves as a critical indicator of a company's operational efficiency. Frequent and significant losses may signal underlying issues, such as poor asset management practices or a failure to adapt to market changes. Therefore, tracking these losses can aid in identifying areas for improvement, fostering a culture of accountability and proactive management within the organization.In conclusion, the concept of loss on property retired is an essential aspect of financial management that highlights the importance of asset lifecycle management. Companies must be diligent in monitoring their assets and making strategic decisions about their retirement to minimize losses. By understanding this term and its implications, businesses can enhance their operational effectiveness and ultimately drive profitability. As the landscape of business continues to evolve, the ability to manage assets efficiently will remain a cornerstone of sustainable growth and success.

在会计和财务领域，理解各种术语和概念对于有效决策至关重要。一个常常在资产管理讨论中出现的术语是资产退休损失。这个短语指的是当公司处置一项已达到使用寿命或不再需要用于运营的资产时所产生的财务损失。当一个组织退休一项资产时，可能是因为它已经过时、损坏，或者根本不再符合公司的战略目标。资产退休损失是通过比较资产的账面价值（即在资产负债表上记录的价值）与处置所得收益（如果有的话）来计算的。例如，考虑一家拥有生产用机器的制造公司。在经过几年的运营后，由于技术进步，这些机器变得过时。公司决定退休这台机器，并用更高效的设备替换它。如果这台机器的账面价值为100,000美元，而公司只能以30,000美元出售它，那么资产退休损失将为70,000美元。这一损失会影响公司的财务报表，特别是损益表，在那里它被记录为费用，从而减少该期间的净收入。确认资产退休损失的影响超出了简单的财务报告。它还影响公司的税务义务，因为损失有时可以用来抵消应纳税收入，从而提供潜在的税收减免。此外，了解这些损失有助于管理层就未来的投资和资产利用做出明智的决策。通过分析过去的退休及其相关损失，公司可以更好地制定维护其资产基础的战略，确保他们投资于能够长期提供价值的资产。此外，资产退休损失作为公司运营效率的重要指标。频繁且显著的损失可能表明潜在问题，例如资产管理实践不善或未能适应市场变化。因此，跟踪这些损失可以帮助识别改进领域，促进组织内部问责制和主动管理的文化。总之，资产退休损失的概念是财务管理的一个重要方面，突显了资产生命周期管理的重要性。公司必须认真监控其资产，并对其退休做出战略决策，以最小化损失。通过理解这一术语及其影响，企业可以提高其运营效率，并最终推动盈利能力。随着商业环境的不断演变，高效管理资产的能力将始终是可持续增长和成功的基石。