long-lived assets

简明释义

长期资产

英英释义

例句

1.Proper maintenance of long-lived assets can extend their useful life significantly.

妥善维护长期资产可以显著延长其使用寿命。

2.The company invested heavily in long-lived assets to ensure stable production for years to come.

公司在长期资产上进行了大量投资，以确保未来多年的稳定生产。

3.Companies must regularly assess the value of their long-lived assets for impairment.

公司必须定期评估其长期资产的价值，以确定是否存在减值。

4.The acquisition of long-lived assets often requires careful planning and budgeting.

收购长期资产通常需要仔细的规划和预算。

5.Depreciation of long-lived assets is an important aspect of financial reporting.

对长期资产的折旧是财务报告中的一个重要方面。

作文

In the world of finance and accounting, understanding the concept of long-lived assets is crucial for both businesses and investors. Long-lived assets refer to tangible and intangible assets that are expected to provide economic benefits over a long period, typically more than one year. These assets play a vital role in the operations of a company, as they are used to produce goods or services and generate revenue. Examples of long-lived assets include property, plant, equipment, patents, and trademarks. When a company invests in long-lived assets, it is making a significant financial commitment. These assets require careful management and maintenance to ensure they continue to provide value. For instance, machinery and equipment need regular servicing to operate efficiently, while buildings may require renovations and upkeep. Failure to maintain these assets can lead to decreased productivity and increased costs, ultimately affecting the company's bottom line.From an accounting perspective, long-lived assets are recorded on the balance sheet at their historical cost, which includes the purchase price and any additional expenses necessary to prepare the asset for use. Over time, these assets depreciate, meaning their value decreases as they age. Depreciation is an essential concept in accounting, as it allows companies to allocate the cost of the asset over its useful life, reflecting the asset's consumption of economic benefits.Investors often analyze a company's long-lived assets when assessing its financial health. A high level of long-lived assets can indicate that a company is investing in its future growth, as these assets are fundamental for production and service delivery. However, if a company has too many long-lived assets relative to its revenues, it may signal inefficiency or over-investment, which could be a red flag for potential investors.Moreover, the management of long-lived assets is not just about maintaining their physical condition. Companies must also consider the technological advancements that may render certain assets obsolete. For example, a manufacturing company that relies heavily on outdated machinery may struggle to compete with rivals using more advanced technology. Therefore, regular assessments of long-lived assets are necessary to determine whether they should be upgraded, replaced, or disposed of.In conclusion, long-lived assets are essential components of a company's infrastructure and financial standing. They represent a significant investment and require diligent management to maximize their economic benefits. By understanding the importance of long-lived assets, both businesses and investors can make informed decisions that contribute to long-term success. Recognizing the balance between investing in long-lived assets and ensuring operational efficiency is key to sustainable growth in any industry.

在金融和会计的世界中，理解长期资产的概念对企业和投资者来说至关重要。长期资产是指预计在较长时间内（通常超过一年）提供经济利益的有形和无形资产。这些资产在公司的运营中发挥着至关重要的作用，因为它们用于生产商品或服务并产生收入。长期资产的例子包括物业、工厂、设备、专利和商标。当一家公司投资于长期资产时，它是在做出重大财务承诺。这些资产需要精心管理和维护，以确保它们继续提供价值。例如，机械和设备需要定期维护以高效运行，而建筑物可能需要翻新和保养。未能维护这些资产可能导致生产力下降和成本增加，最终影响公司的利润。从会计的角度来看，长期资产在资产负债表上以其历史成本记录，包括购买价格和为使资产可用而产生的任何额外费用。随着时间的推移，这些资产会折旧，意味着它们的价值会随着年龄的增长而减少。折旧是会计中的一个重要概念，因为它允许公司在资产的使用寿命内分摊资产的成本，反映资产对经济利益的消耗。投资者在评估公司的财务健康状况时，常常会分析公司的长期资产。高水平的长期资产可能表明公司正在投资于未来的增长，因为这些资产对于生产和服务交付至关重要。然而，如果一家公司相对于其收入拥有过多的长期资产，这可能表明效率低下或过度投资，这可能是潜在投资者的一个警示信号。此外，长期资产的管理不仅仅是关于维护其物理状况。公司还必须考虑技术进步可能导致某些资产过时。例如，一家严重依赖过时机械的制造公司可能难以与使用更先进技术的竞争对手竞争。因此，定期评估长期资产是必要的，以确定它们是否应该升级、更换或处置。总之，长期资产是公司基础设施和财务状况的重要组成部分。它们代表了重大的投资，并需要勤勉的管理以最大化其经济利益。通过理解长期资产的重要性，企业和投资者都可以做出明智的决策，从而促进长期成功。认识到在投资于长期资产和确保运营效率之间取得平衡是任何行业可持续增长的关键。