loss on property retired

简明释义

财产报废损失

英英释义

例句

1.After the audit, we found that the loss on property retired was higher than expected.

审计后，我们发现资产注销损失高于预期。

2.Investors were concerned about the loss on property retired affecting the overall financial health of the business.

投资者担心资产注销损失会影响公司的整体财务状况。

3.The accountant explained how to calculate the loss on property retired for tax purposes.

会计解释了如何计算税务目的下的资产注销损失。

4.The company reported a significant loss on property retired due to the sale of outdated equipment.

公司报告了由于出售过时设备而造成的重大资产注销损失。

5.In the annual report, the loss on property retired was disclosed as part of the company's restructuring costs.

在年度报告中，资产注销损失被披露为公司重组成本的一部分。

作文

Understanding financial terminology is crucial for anyone involved in business or accounting. One such term that often causes confusion is loss on property retired. This phrase refers to the financial loss incurred when a company disposes of an asset that is no longer in use. Assets can include machinery, buildings, or equipment that have been fully depreciated or are no longer functional. When a company retires an asset, it must account for the difference between the asset's book value and any proceeds received from its disposal. If the book value exceeds the sale proceeds, the company records a loss on property retired, which directly affects its financial statements.For example, consider a manufacturing company that has been using a piece of equipment for several years. Over time, the equipment has depreciated, and its book value is now $10,000. The company decides to retire this equipment and sells it for $6,000. In this case, the company incurs a loss on property retired of $4,000, which is calculated by subtracting the sale proceeds from the book value: $10,000 - $6,000 = $4,000. This loss will be reflected in the company's income statement and can impact its overall profitability for that financial period.The implications of recognizing a loss on property retired extend beyond just the immediate financial loss. It can also affect a company's balance sheet and cash flow statements. For instance, while the cash inflow from the sale of the asset is recorded, the loss reduces the equity of the company, indicating that the company has not only lost an asset but also incurred a financial setback.Moreover, understanding this concept is essential for investors and stakeholders who analyze a company's financial health. A consistent pattern of loss on property retired may indicate poor asset management or a failure to adapt to changing market conditions. Investors often scrutinize these losses as they can be a sign of underlying operational issues that could affect future profitability.In conclusion, the term loss on property retired is a significant financial metric that businesses must carefully monitor. It represents the loss incurred when an asset is disposed of and reflects the company's ability to manage its resources effectively. By understanding this term and its implications, businesses can make more informed decisions regarding asset management and financial reporting. As the business landscape continues to evolve, being aware of such financial terminology will empower professionals to navigate their financial responsibilities with greater confidence and clarity.

理解财务术语对于任何参与商业或会计的人来说都是至关重要的。其中一个常常引起混淆的术语是资产报废损失。这个短语指的是公司处置不再使用的资产时所产生的财务损失。资产可以包括机器、建筑物或已经完全折旧或不再功能的设备。当公司报废一项资产时，必须计算该资产的账面价值与处置所得之间的差额。如果账面价值超过销售收入，公司将记录资产报废损失，这直接影响其财务报表。例如，考虑一家制造公司，该公司已经使用一台设备多年。随着时间的推移，该设备已经折旧，现在的账面价值为10,000美元。公司决定报废这台设备，并以6,000美元的价格出售。在这种情况下，公司产生了4,000美元的资产报废损失，这是通过从账面价值中减去销售收入得出的：10,000美元 - 6,000美元 = 4,000美元。这个损失将在公司的损益表中反映出来，并可能影响该财务期间的整体盈利能力。记录资产报废损失的影响不仅仅限于直接的财务损失。它还可以影响公司的资产负债表和现金流量表。例如，虽然出售资产的现金流入被记录，但损失减少了公司的股权，表明公司不仅失去了资产，还遭受了财务挫折。此外，理解这一概念对于分析公司财务健康状况的投资者和利益相关者至关重要。持续的资产报废损失模式可能表明资产管理不善或未能适应市场条件变化。投资者通常会仔细审查这些损失，因为它们可能是潜在操作问题的迹象，这可能会影响未来的盈利能力。总之，术语资产报废损失是企业必须仔细监控的重要财务指标。它代表了处置资产时产生的损失，并反映了公司有效管理资源的能力。通过理解这个术语及其影响，企业可以在资产管理和财务报告方面做出更明智的决策。随着商业环境的不断演变，了解这样的财务术语将使专业人士能够更加自信和清晰地应对其财务责任。