fixed assets

简明释义

固定资金

英英释义

例句

1.Depreciation of fixed assets 固定资产 is an important factor in calculating net income.

<顺>固定资产的折旧是计算净收入的重要因素。

2.The company reported an increase in its fixed assets 固定资产 due to the purchase of new machinery.

公司报告其<顺>固定资产因购买新机器而增加。

3.A thorough inventory of fixed assets 固定资产 is essential during annual audits.

在年度审计中，对<顺>固定资产的全面清点是必不可少的。

4.Investors often look at a firm's fixed assets 固定资产 to assess its long-term financial health.

投资者通常关注公司的<顺>固定资产以评估其长期财务健康。

5.The business plan includes a section on acquiring fixed assets 固定资产 for expansion.

商业计划包括一个关于收购<顺>固定资产以进行扩展的部分。

作文

In the world of business and finance, understanding the concept of fixed assets is crucial for both managers and investors. Fixed assets refer to long-term tangible property that a company owns and uses in its operations to generate income. Unlike current assets, which are expected to be converted into cash within a year, fixed assets are not easily liquidated. They include items such as buildings, machinery, vehicles, and equipment. These assets play a vital role in the operational capacity of a business and are essential for maintaining competitive advantage.One of the primary characteristics of fixed assets is their longevity. Companies invest in these assets with the expectation that they will provide value over many years. For instance, a manufacturing company may purchase a large machine that will be used for production for a decade or more. The initial cost of this machine can be substantial, but it is seen as an investment that will yield returns over time. This long-term perspective is essential for effective financial planning and management.Moreover, fixed assets are subject to depreciation, which is the process of allocating the cost of an asset over its useful life. This accounting practice reflects the wear and tear that occurs as the asset is used. Depreciation affects a company's financial statements by reducing the book value of the asset over time. Understanding how depreciation works is key for businesses as it impacts tax liabilities and financial ratios.Another important aspect of fixed assets is their role in securing financing. Many companies use their fixed assets as collateral when seeking loans or lines of credit. Lenders often assess the value of these assets to determine the risk associated with lending money to a business. A company with substantial fixed assets may find it easier to obtain financing compared to one with minimal tangible assets.Investors also pay close attention to a company's fixed assets when evaluating its financial health. A well-managed portfolio of fixed assets can indicate a company's stability and potential for growth. Investors look for businesses that effectively utilize their fixed assets to generate revenue, as this demonstrates operational efficiency. In contrast, if a company has significant fixed assets that are underutilized or poorly maintained, it may raise red flags about management's effectiveness.In conclusion, the concept of fixed assets is fundamental to understanding a company's financial structure and operational capabilities. These long-term assets not only contribute to generating income but also serve as a critical component in financial planning, securing loans, and attracting investors. By recognizing the importance of fixed assets, business leaders can make informed decisions that drive growth and sustainability. Therefore, a thorough understanding of fixed assets is essential for anyone involved in the business world, whether as a manager, investor, or analyst.

在商业和金融的世界中，理解固定资产的概念对管理者和投资者而言至关重要。固定资产指的是公司拥有并在其运营中使用以产生收入的长期有形财产。与预计在一年内转化为现金的流动资产不同，固定资产不易变现。它们包括建筑物、机械、车辆和设备等项目。这些资产在企业的运营能力中发挥着至关重要的作用，是维持竞争优势的关键。固定资产的主要特征之一是其长期性。公司投资于这些资产时，期望它们能在许多年内提供价值。例如，一家制造公司可能会购买一台大型机器，用于生产十年或更长时间。该机器的初始成本可能相当可观，但被视为一种投资，预计会随着时间的推移带来回报。这种长期视角对有效的财务规划和管理至关重要。此外，固定资产还会受到折旧的影响，折旧是将资产的成本分配到其使用寿命中的过程。这一会计实践反映了资产使用过程中出现的磨损和损耗。折旧通过降低资产的账面价值影响公司的财务报表。理解折旧的运作方式对企业至关重要，因为它会影响税务负担和财务比率。固定资产的另一个重要方面是它们在获取融资中的作用。许多公司在寻求贷款或信用额度时使用其固定资产作为抵押品。贷方通常评估这些资产的价值，以确定向企业放贷的风险。拥有大量固定资产的公司相比于资产较少的公司，可能更容易获得融资。投资者在评估公司的财务健康状况时，也会密切关注公司的固定资产。管理良好的固定资产组合可以表明公司的稳定性和增长潜力。投资者寻找能够有效利用其固定资产来产生收入的企业，因为这显示出运营效率。相反，如果一家公司拥有大量未充分利用或维护不善的固定资产，可能会引发对管理效率的质疑。总之，固定资产的概念是理解公司财务结构和运营能力的基础。这些长期资产不仅有助于产生收入，还在财务规划、获取贷款和吸引投资者方面发挥着关键作用。通过认识到固定资产的重要性，企业领导者可以做出推动增长和可持续发展的明智决策。因此，深入理解固定资产对于任何参与商业世界的人来说都是必不可少的，无论是作为管理者、投资者还是分析师。