gain on realization of assets
简明释义
变产利益,变产收益
英英释义
A gain on realization of assets refers to the profit made when an asset is sold for a price higher than its carrying value or book value. | 资产实现收益是指当资产以高于其账面价值的价格出售时所获得的利润。 |
例句
1.Investors were pleased to see a gain on realization of assets due to the recent property sales.
投资者对近期物业销售带来的资产实现收益感到满意。
2.After selling the old warehouse, the firm realized a gain on realization of assets that exceeded their expectations.
在出售旧仓库后,公司实现的资产实现收益超出了他们的预期。
3.The company reported a significant gain on realization of assets in its quarterly earnings, which boosted investor confidence.
公司在季度收益中报告了显著的资产实现收益,这增强了投资者信心。
4.The accountant explained that the gain on realization of assets would be reflected in the next financial report.
会计解释说,资产实现收益将在下一个财务报告中体现。
5.The gain on realization of assets helped the startup secure additional funding from venture capitalists.
这笔资产实现收益帮助初创公司获得了风险投资者的额外资金支持。
作文
In the world of finance and accounting, understanding various terms and concepts is crucial for making informed decisions. One such term that often arises in discussions about asset management is gain on realization of assets. This phrase refers to the profit that an entity earns when it sells its assets for more than their book value or carrying amount. The realization of assets is an important aspect of financial reporting and can significantly impact a company's financial health. To illustrate this concept, let’s consider a hypothetical company, ABC Corp. Suppose ABC Corp owns a piece of real estate that it purchased for $500,000. Over the years, the value of this property appreciates due to various factors, including market demand and improvements made to the property. Eventually, ABC Corp decides to sell the property for $700,000. In this case, the gain on realization of assets would be $200,000, which is the difference between the selling price and the original purchase price. This gain is not just a number; it reflects the successful management of resources and can provide insights into the company's operational efficiency. Moreover, recognizing gain on realization of assets is essential for accurate financial reporting. When ABC Corp reports its earnings, it must include this gain in its income statement, which will ultimately affect its net income and, consequently, its stock price. Investors and stakeholders closely monitor these figures as they provide valuable information about the company's performance and potential for future growth. However, it is also important to note that not all realizations lead to gains. If ABC Corp had sold the property for $400,000 instead, it would have experienced a loss of $100,000. This scenario highlights the risks associated with asset management and the importance of strategic decision-making. Companies must assess market conditions and make informed choices to maximize their gain on realization of assets. In addition to real estate, the concept of gain on realization extends to various types of assets, including stocks, bonds, and equipment. For example, if a company sells old machinery that it originally purchased for $50,000 for $30,000, it incurs a loss of $20,000. Conversely, if it sells stocks that were bought at $1,000 for $1,500, it realizes a gain of $500. Understanding these transactions helps businesses evaluate their overall financial position and make necessary adjustments to their strategies. Furthermore, tax implications are another critical aspect of gain on realization of assets. In many jurisdictions, companies are required to pay taxes on the gains realized from the sale of assets. Therefore, understanding how these gains are calculated and reported is vital for effective tax planning. Companies often seek the advice of tax professionals to ensure compliance and optimize their tax liabilities. In conclusion, the term gain on realization of assets encapsulates a fundamental principle in finance and accounting. It signifies the profits derived from selling assets above their book value and plays a significant role in financial reporting, investment analysis, and tax planning. By grasping this concept, individuals and businesses can better navigate the complexities of asset management and make informed financial decisions that contribute to long-term success.
在金融和会计的世界中,理解各种术语和概念对于做出明智的决策至关重要。其中一个经常出现在资产管理讨论中的术语是资产实现收益。这个短语指的是当一个实体以超过其账面价值或账面金额的价格出售其资产时所获得的利润。资产的实现是财务报告的重要方面,并且可以显著影响公司的财务健康。为了说明这一概念,让我们考虑一个假设的公司ABC公司。假设ABC公司拥有一块房地产,购买价格为500,000美元。多年来,由于市场需求和对物业的改善等各种因素,这块物业的价值有所上升。最终,ABC公司决定以700,000美元的价格出售该物业。在这种情况下,资产实现收益将为200,000美元,即销售价格与原始购买价格之间的差额。这个收益不仅仅是一个数字;它反映了资源成功管理的结果,并可以提供有关公司运营效率的见解。此外,确认资产实现收益对于准确的财务报告至关重要。当ABC公司报告其收益时,它必须在其损益表中包含这一收益,这最终将影响其净收入,并因此影响其股价。投资者和利益相关者密切关注这些数字,因为它们提供了有关公司业绩和未来增长潜力的宝贵信息。然而,也需要注意,并非所有的实现都会导致收益。如果ABC公司以400,000美元的价格出售该物业,它将经历100,000美元的损失。这种情况突显了资产管理相关的风险以及战略决策的重要性。公司必须评估市场条件并做出明智的选择,以最大化其资产实现收益。除了房地产,资产实现的概念还扩展到各种类型的资产,包括股票、债券和设备。例如,如果一家公司以30,000美元的价格出售其原本以50,000美元购买的旧机械,它将遭受20,000美元的损失。相反,如果它以1,000美元购买的股票以1,500美元的价格出售,它将实现500美元的收益。理解这些交易有助于企业评估其整体财务状况,并对其策略进行必要的调整。此外,税务影响是资产实现收益的另一个关键方面。在许多司法管辖区,企业需要对从资产销售中实现的收益缴纳税款。因此,了解这些收益是如何计算和报告的对于有效的税务规划至关重要。企业通常寻求税务专业人士的建议,以确保合规并优化其税务负担。总之,资产实现收益这一术语概括了金融和会计中的一个基本原则。它表示从以超过其账面价值的价格出售资产中获得的利润,并在财务报告、投资分析和税务规划中发挥着重要作用。通过掌握这一概念,个人和企业可以更好地应对资产管理的复杂性,并做出有助于长期成功的明智财务决策。
相关单词