fixed tangible assets

简明释义

固定有形资产

英英释义

例句

1.The company invested heavily in fixed tangible assets to improve its production capacity.

公司在固定有形资产上进行了大量投资，以提高其生产能力。

2.The accountant prepared a report on the value of the fixed tangible assets owned by the firm.

会计准备了一份关于公司拥有的固定有形资产价值的报告。

3.A thorough assessment of fixed tangible assets is essential before acquiring a new business.

在收购新业务之前，对固定有形资产进行彻底评估是必不可少的。

4.Depreciation of fixed tangible assets must be calculated for accurate financial reporting.

必须计算固定有形资产的折旧，以便准确进行财务报告。

5.In the balance sheet, fixed tangible assets are listed under non-current assets.

在资产负债表中，固定有形资产列在非流动资产下。

作文

In the world of business and finance, the term fixed tangible assets refers to physical items that a company owns and uses in its operations to generate revenue. These assets are not intended for sale in the regular course of business but are essential for the production of goods and services. Examples of fixed tangible assets include buildings, machinery, vehicles, and equipment. Understanding the significance of these assets is crucial for both financial reporting and strategic planning.Firstly, fixed tangible assets play a vital role in the overall financial health of a company. They are recorded on the balance sheet and represent a significant portion of total assets. The value of these assets can depreciate over time due to wear and tear, which is why companies must regularly assess their value and adjust their financial statements accordingly. This depreciation is an important factor for investors, as it affects the company's profitability and tax obligations.Moreover, investing in fixed tangible assets is often necessary for businesses looking to expand or improve their operations. For instance, a manufacturing company may need to purchase new machinery to increase production capacity or replace outdated equipment to maintain efficiency. Such investments require careful planning and consideration, as they often involve substantial capital expenditure.Additionally, the management of fixed tangible assets is crucial for operational efficiency. Companies must implement effective maintenance and management practices to ensure that these assets remain in good working condition. Neglecting maintenance can lead to costly repairs or even the need for premature replacement, which can significantly impact a company's bottom line.Furthermore, the acquisition and disposal of fixed tangible assets can have strategic implications for a business. When a company decides to sell off old equipment or real estate, it can free up capital for other investments or improve cash flow. Conversely, acquiring new assets can enhance a company's competitive edge by enabling it to produce higher-quality products or deliver services more efficiently.In conclusion, fixed tangible assets are essential components of a company's asset base, impacting financial performance, operational efficiency, and strategic decision-making. Understanding how to manage and report these assets effectively is crucial for any business leader. As companies continue to navigate the complexities of the modern economic landscape, the importance of fixed tangible assets will only grow, making them a key area of focus for financial management and strategic planning.

在商业和金融的世界中，术语固定有形资产指的是公司拥有并在其运营中使用的物理项目，以产生收入。这些资产并不打算在正常业务过程中出售，但对生产商品和服务至关重要。固定有形资产的例子包括建筑物、机械、车辆和设备。理解这些资产的重要性对于财务报告和战略规划至关重要。首先，固定有形资产在公司的整体财务健康中扮演着重要角色。它们记录在资产负债表上，并代表总资产的重要部分。这些资产的价值可能会随着时间的推移而因磨损而贬值，这就是为什么公司必须定期评估其价值并相应调整财务报表的原因。这种折旧是投资者关注的重要因素，因为它影响公司的盈利能力和税务义务。此外，投资于固定有形资产通常是希望扩展或改善运营的企业所必需的。例如，一个制造公司可能需要购买新机器以增加生产能力，或者更换过时的设备以保持效率。这类投资需要仔细规划和考虑，因为它们通常涉及大量的资本支出。此外，管理固定有形资产对于运营效率至关重要。公司必须实施有效的维护和管理实践，以确保这些资产保持良好的工作状态。忽视维护可能导致昂贵的维修费用，甚至需要提前更换，这可能会显著影响公司的底线。此外，获取和处置固定有形资产可能对企业具有战略意义。当一家公司决定出售旧设备或房地产时，可以释放资本用于其他投资或改善现金流。相反，收购新资产可以通过使公司能够生产更高质量的产品或更有效地提供服务来增强其竞争优势。总之，固定有形资产是公司资产基础的重要组成部分，影响财务表现、运营效率和战略决策。有效管理和报告这些资产的理解对于任何商业领袖至关重要。随着公司继续驾驭现代经济环境的复杂性，固定有形资产的重要性只会增加，使其成为财务管理和战略规划的关键关注领域。