captial expenditures

简明释义

资本支出

英英释义

例句

1.The construction of the new factory will require substantial capital expenditures.

新工厂的建设将需要大量的资本支出。

2.The company reported a significant increase in capital expenditures this year, indicating plans for expansion.

公司报告今年的资本支出大幅增加，表明有扩张计划。

3.A detailed analysis of capital expenditures is essential for budgeting in the upcoming fiscal year.

对即将到来的财政年度进行预算时，详细分析资本支出是必不可少的。

4.Investors are often concerned about capital expenditures because they can affect cash flow.

投资者通常会关注资本支出，因为它们可能影响现金流。

5.Management decided to cut down on capital expenditures to improve profitability.

管理层决定削减资本支出以提高盈利能力。

作文

Capital expenditures, often abbreviated as capex, are funds that a company uses to acquire, upgrade, and maintain physical assets. These expenses are crucial for any business as they are used to purchase fixed assets such as property, buildings, machinery, and equipment. Understanding capital expenditures is essential for evaluating a company's financial health and its ability to grow over time. In this essay, we will explore the importance of capital expenditures, how they differ from operational expenditures, and their impact on a company's long-term strategy.Firstly, capital expenditures play a significant role in a company's growth and expansion. When a business invests in new equipment or technology, it can improve efficiency, increase production capacity, and ultimately enhance profitability. For instance, a manufacturing company might invest in advanced machinery that allows it to produce goods at a faster rate and with higher precision. This not only reduces operational costs in the long run but also positions the company to meet growing market demands. Therefore, understanding the nature and significance of capital expenditures is vital for stakeholders who wish to assess the potential for future growth.Secondly, it is important to distinguish between capital expenditures and operational expenditures (opex). While capital expenditures refer to investments in long-term assets, operational expenditures are the ongoing costs for running a business, such as rent, utilities, and salaries. The distinction between these two types of expenditures is critical when analyzing a company's financial statements. For instance, a company may have high capital expenditures in one year due to a major investment in infrastructure, which could temporarily lower its profits. However, this investment may lead to greater returns in subsequent years, making it a wise financial decision in the long term.Moreover, capital expenditures are often financed through various means, including loans, equity financing, or retained earnings. Companies must carefully plan their capital expenditures to ensure they do not overextend themselves financially. A well-structured capital budgeting process helps businesses prioritize their investments and allocate resources effectively. By doing so, companies can maximize their return on investment and minimize risks associated with large expenditures.In conclusion, capital expenditures are a fundamental aspect of a company's financial strategy and growth potential. They represent significant investments in a company's future and are essential for maintaining competitive advantage. Understanding the implications of capital expenditures compared to operational expenditures provides valuable insight into a company's financial health. As businesses navigate an ever-changing market landscape, strategic planning around capital expenditures will remain a key factor in achieving sustainable growth and success.

资本支出，通常缩写为capex，是公司用于获取、升级和维护实物资产的资金。这些费用对于任何企业都至关重要，因为它们用于购买固定资产，如房地产、建筑物、机械和设备。理解资本支出对于评估公司的财务健康状况及其长期增长能力至关重要。在本文中，我们将探讨资本支出的重要性，它们与运营支出的区别，以及它们对公司长期战略的影响。首先，资本支出在公司的增长和扩展中发挥着重要作用。当企业投资于新设备或技术时，可以提高效率、增加生产能力，并最终提升盈利能力。例如，一家制造公司可能会投资于先进的机械设备，使其能够更快、更精确地生产商品。这不仅会降低长期的运营成本，还能使公司能够满足日益增长的市场需求。因此，理解资本支出的性质和重要性对于希望评估未来增长潜力的利益相关者至关重要。其次，区分资本支出和运营支出（opex）是很重要的。虽然资本支出指的是对长期资产的投资，但运营支出是企业运营的持续成本，例如租金、水电费和工资。这两种支出类型之间的区别在分析公司的财务报表时至关重要。例如，一家公司可能在某一年由于基础设施的重大投资而有高额的资本支出，这可能会暂时降低其利润。然而，这项投资可能在随后的几年中带来更高的回报，使其成为长期明智的财务决策。此外，资本支出通常通过多种方式融资，包括贷款、股权融资或留存收益。公司必须仔细计划其资本支出，以确保不在财务上过度扩张。良好的资本预算流程帮助企业优先考虑其投资并有效分配资源。通过这样做，公司可以最大化投资回报并最小化与大额支出相关的风险。总之，资本支出是公司财务战略和增长潜力的基本方面。它们代表了对公司未来的重要投资，对于维持竞争优势至关重要。了解资本支出与运营支出的影响提供了对公司财务健康状况的宝贵洞察。随着企业在不断变化的市场环境中导航，围绕资本支出的战略规划将仍然是实现可持续增长和成功的关键因素。