long-term assets

简明释义

长期资产

英英释义

例句

1.Depreciation of long-term assets is an important factor in financial reporting.

在财务报告中，长期资产的折旧是一个重要因素。

2.The valuation of long-term assets can significantly impact a company's balance sheet.

对长期资产的评估会显著影响公司的资产负债表。

3.Investors often look at the value of long-term assets when assessing a company's stability.

投资者在评估公司的稳定性时，通常会关注长期资产的价值。

4.A strong portfolio of long-term assets can help a business weather economic downturns.

强大的长期资产组合可以帮助企业度过经济低迷期。

5.The company invested heavily in long-term assets to ensure sustainable growth.

公司大量投资于长期资产以确保可持续增长。

作文

In the world of finance and accounting, understanding the concept of long-term assets is crucial for both businesses and investors. Long-term assets refer to resources that a company owns and expects to retain for more than one year. These assets are essential for the ongoing operations of a business and contribute significantly to its overall value. Examples of long-term assets include property, plant and equipment, intangible assets like patents and trademarks, and long-term investments in other companies.The classification of assets into short-term and long-term assets helps stakeholders assess a company's financial health. Short-term assets, such as cash and accounts receivable, are expected to be converted into cash or used up within a year. In contrast, long-term assets provide benefits over a longer period, which can lead to sustained revenue generation and growth.Investors often look at a company’s long-term assets when evaluating its potential for future profitability. A company with a strong portfolio of long-term assets is generally viewed as more stable and capable of weathering economic downturns. For instance, a manufacturing firm with significant investments in machinery and real estate is likely to have lower operational risks compared to one that relies heavily on rented equipment.Moreover, long-term assets can play a pivotal role in securing financing. Lenders often consider the value of a company’s long-term assets when determining creditworthiness. These assets can be used as collateral for loans, providing assurance to lenders that they will be able to recover their investments in case of default. This relationship between long-term assets and financing is vital for businesses seeking to expand or invest in new projects.From an accounting perspective, the management of long-term assets involves various practices, including depreciation and impairment assessments. Depreciation allows companies to allocate the cost of tangible long-term assets over their useful lives, reflecting the asset's consumption and wear over time. On the other hand, impairment occurs when the market value of an asset falls below its book value, necessitating a write-down on the balance sheet. Both practices ensure that financial statements accurately represent a company's asset values and overall financial condition.In conclusion, long-term assets are a fundamental component of a company's balance sheet and play a significant role in its long-term strategy and financial stability. By investing in long-term assets, businesses can create a solid foundation for future growth and success. Understanding how to manage and leverage these assets effectively is essential for any business aiming to thrive in a competitive marketplace. Investors, too, should pay close attention to a company's long-term assets as they can provide valuable insights into its operational efficiency and potential for sustainable profits.

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。长期资产是指公司拥有并期望在一年以上保留的资源。这些资产对于企业的持续运营至关重要，并且对其整体价值有显著贡献。长期资产的例子包括房地产、厂房和设备、无形资产如专利和商标，以及对其他公司的长期投资。将资产分类为短期资产和长期资产有助于利益相关者评估公司的财务健康状况。短期资产，例如现金和应收账款，预期在一年内转化为现金或被使用。而相对而言，长期资产则在较长时间内提供收益，这可能导致持续的收入生成和增长。投资者在评估公司的未来盈利潜力时，通常会关注公司的长期资产。拥有强大长期资产组合的公司通常被视为更加稳定，并能够应对经济下滑。例如，一家在机械和房地产方面有大量投资的制造公司，相较于依赖租赁设备的公司，其运营风险通常较低。此外，长期资产在获得融资方面也可以发挥关键作用。贷方通常在确定信用worthiness时会考虑公司长期资产的价值。这些资产可以作为贷款的抵押品，为贷方提供保证，以便在违约的情况下能够收回投资。长期资产与融资之间的这种关系对于寻求扩展或投资新项目的企业至关重要。从会计角度来看，管理长期资产涉及多种实践，包括折旧和减值评估。折旧使公司能够在资产的有效使用寿命内分配有形长期资产的成本，反映出资产随着时间的消耗和磨损。另一方面，当资产的市场价值低于其账面价值时，就会发生减值，需在资产负债表上进行减记。这两种做法确保财务报表准确地反映公司的资产价值和整体财务状况。总之，长期资产是公司资产负债表的基本组成部分，在公司的长期战略和财务稳定性中发挥重要作用。通过投资于长期资产，企业可以为未来的增长和成功奠定坚实的基础。有效管理和利用这些资产的能力对于任何希望在竞争激烈的市场中蓬勃发展的企业都是必不可少的。投资者也应密切关注公司的长期资产，因为它们可以提供有关公司运营效率和可持续利润潜力的宝贵见解。