loss on disposal of property

简明释义

财产处理损失

英英释义

例句

1.After the audit, the accountant noted a loss on disposal of property that affected the overall financial results.

审计后，会计师注意到一项物业处置损失，这影响了整体财务结果。

2.The loss on disposal of property was attributed to the decline in real estate market values.

这项物业处置损失归因于房地产市场价值的下降。

3.Investors were concerned about the loss on disposal of property as it indicated poor asset management.

投资者对这项物业处置损失表示担忧，因为它表明资产管理不善。

4.The company reported a significant loss on disposal of property due to the sale of its outdated warehouse.

该公司因出售过时的仓库而报告了显著的物业处置损失。

5.The firm had to recognize a loss on disposal of property after selling an old office building at a lower price than expected.

该公司在以低于预期的价格出售一座旧办公楼后不得不确认一项物业处置损失。

作文

In the world of finance and accounting, understanding the various terms and concepts is crucial for effective management and reporting. One such term that often arises in discussions about asset management is loss on disposal of property. This phrase refers to the financial loss incurred when a company sells or otherwise disposes of a property asset for less than its book value. The book value is the value of the asset as recorded in the company's financial statements, which typically reflects its original cost minus any accumulated depreciation. loss on disposal of property (财产处置损失) can significantly impact a company's financial performance and must be carefully considered in financial planning and analysis.When a company decides to sell a property, it may do so for various reasons. These can range from strategic shifts in business operations to the need for cash flow. However, if the market conditions are unfavorable or if the property has depreciated significantly due to wear and tear or changes in the neighborhood, the sale price may fall short of the book value. In such cases, the company will record a loss on disposal of property (财产处置损失), which will be reflected in its income statement as a reduction in net income. This loss is not merely an accounting entry; it can affect investor perceptions, stock prices, and overall market confidence in the company.For example, consider a manufacturing company that owns a piece of land with a factory built on it. Over time, the factory becomes outdated, and the company decides to sell the property to invest in newer facilities. However, due to a downturn in the economy, the company can only sell the property for $500,000, while its book value is $700,000. In this scenario, the company incurs a loss on disposal of property (财产处置损失) of $200,000. This loss must be reported in the financial statements, affecting the company's profitability for that fiscal period.It is also important to note that not all disposals result in losses. If a company manages to sell a property for more than its book value, it would record a gain on disposal instead. This gain can enhance the company's financial position and provide additional resources for investment or other operational needs. Therefore, the management of property assets is a critical aspect of a company's overall strategy.Furthermore, companies need to consider tax implications associated with loss on disposal of property (财产处置损失). In many jurisdictions, losses from property disposals can be used to offset taxable income, thereby reducing the overall tax burden. This aspect of tax planning can make it beneficial for companies to strategically manage their property assets, ensuring that they maximize their financial outcomes.In conclusion, the term loss on disposal of property (财产处置损失) embodies a significant financial concept that reflects the realities of asset management within a business context. Understanding this term allows stakeholders to better appreciate the implications of property transactions on a company's financial health. Companies must carefully evaluate their property assets, market conditions, and strategic goals to minimize potential losses and optimize their financial performance.