fixed assets

简明释义

固定资产

英英释义

例句

1.Investors often look at the ratio of fixed assets (固定资产) to total assets when assessing a company's stability.

投资者在评估公司稳定性时，通常会关注固定资产与总资产的比率。

2.During the audit, the accountant noted that the fixed assets (固定资产) were undervalued on the balance sheet.

在审计过程中，会计注意到固定资产在资产负债表上的估值过低。

3.A business must carefully track its fixed assets (固定资产) to ensure accurate financial reporting.

企业必须仔细跟踪其固定资产以确保财务报告的准确性。

4.The depreciation of fixed assets (固定资产) can significantly affect a company's profits over time.

随着时间的推移，固定资产的折旧可能会显著影响公司的利润。

5.The company invested heavily in new machinery, increasing its fixed assets (固定资产) significantly this year.

公司在新机器上进行了大量投资，使得今年的固定资产大幅增加。

作文

When we discuss the financial health of a business, one of the key concepts that comes into play is the notion of fixed assets. These are long-term tangible pieces of property or equipment that a company owns and uses in its operations to generate income. Understanding fixed assets is crucial for anyone involved in business management or accounting, as they play a significant role in determining a company’s value and operational efficiency.To start with, fixed assets typically include items such as buildings, machinery, vehicles, and land. Unlike current assets, which can be easily converted into cash within a year, fixed assets are not intended to be sold in the short term. Instead, they provide long-term benefits to the company. For instance, a manufacturing company may invest in heavy machinery that will last for several years, contributing to production and ultimately increasing revenue over time.Another important aspect of fixed assets is their depreciation. As these assets age, their value decreases, and this reduction in value must be accounted for in financial statements. Depreciation allows businesses to allocate the cost of an asset over its useful life, reflecting the asset’s consumption and wear over time. This accounting practice is essential for accurately portraying a company's financial situation and ensuring compliance with accounting standards.Moreover, the management of fixed assets involves regular maintenance and monitoring. Businesses need to ensure that their assets are in good working condition to maximize efficiency and minimize downtime. Neglecting fixed assets can lead to costly repairs or replacements, ultimately affecting the bottom line. Therefore, effective asset management strategies are vital for maintaining the value and functionality of these resources.In addition to the operational aspects, fixed assets also have implications for financing. When a company seeks loans or investments, lenders and investors often look at the value of fixed assets as collateral. A strong portfolio of fixed assets can enhance a company’s creditworthiness, making it easier to secure funding for expansion or other projects. Conversely, a lack of substantial fixed assets may hinder a company’s ability to obtain financing, limiting its growth potential.Furthermore, in the context of mergers and acquisitions, understanding the valuation of fixed assets becomes even more critical. Buyers need to assess the quality and worth of a target company’s fixed assets to make informed decisions. An accurate appraisal of these assets can significantly impact the overall valuation and negotiation process.In conclusion, fixed assets are a fundamental component of any business's financial landscape. They represent significant investments that require careful management, accounting, and valuation. By grasping the concept of fixed assets, business leaders can make more informed decisions regarding their operations, financing, and strategic planning. Ultimately, a thorough understanding of fixed assets not only aids in maintaining the company’s profitability but also enhances its long-term sustainability in a competitive market.

当我们讨论企业的财务健康时，一个关键概念就是固定资产的概念。这些是公司拥有并在其运营中使用的长期有形财产或设备，用于产生收入。理解固定资产对任何参与企业管理或会计的人来说都是至关重要的，因为它们在决定公司的价值和运营效率方面发挥着重要作用。首先，固定资产通常包括建筑物、机械、车辆和土地等项目。与可以在一年内轻易转换为现金的流动资产不同，固定资产并不打算在短期内出售。相反，它们为公司提供长期利益。例如，一家制造公司可能会投资于重型机械，这些机械将持续数年，为生产做出贡献，并最终随着时间的推移增加收入。固定资产的另一个重要方面是它们的折旧。随着这些资产的老化，它们的价值会降低，这种价值的减少必须在财务报表中进行说明。折旧使企业能够在资产的使用寿命内分配成本，反映资产随时间的消耗和磨损。这一会计实践对于准确描绘公司的财务状况和确保遵守会计标准至关重要。此外，固定资产的管理涉及定期维护和监控。企业需要确保其资产处于良好的工作状态，以最大化效率并最小化停机时间。忽视固定资产可能导致昂贵的维修或更换，从而最终影响利润。因此，有效的资产管理策略对维护这些资源的价值和功能至关重要。除了运营方面，固定资产在融资方面也有影响。当公司寻求贷款或投资时，贷方和投资者通常会查看固定资产的价值作为抵押品。强大的固定资产组合可以增强公司的信用度，使其更容易获得资金用于扩展或其他项目。相反，缺乏实质性的固定资产可能会阻碍公司的融资能力，限制其增长潜力。此外，在合并和收购的背景下，理解固定资产的估值变得更加重要。买方需要评估目标公司的固定资产的质量和价值，以做出明智的决策。对这些资产的准确评估可以显著影响整体估值和谈判过程。总之，固定资产是任何企业财务格局的基本组成部分。它们代表了需要仔细管理、会计和估值的重要投资。通过掌握固定资产的概念，企业领导者可以就其运营、融资和战略规划做出更明智的决策。最终，对固定资产的透彻理解不仅有助于维持公司的盈利能力，还增强了其在竞争市场中的长期可持续性。