fixed tangible assets

简明释义

固定有形资产

英英释义

例句

1.The depreciation of fixed tangible assets 固定有形资产 must be calculated annually for accurate financial reporting.

每年必须计算固定有形资产 固定有形资产的折旧，以确保财务报告的准确性。

2.A detailed inventory of fixed tangible assets 固定有形资产 helps in managing the company's resources effectively.

详细的固定有形资产 固定有形资产清单有助于有效管理公司的资源。

3.Investing in fixed tangible assets 固定有形资产 is crucial for the long-term growth of any manufacturing business.

投资于固定有形资产 固定有形资产对任何制造企业的长期增长至关重要。

4.During the audit, we found that the fixed tangible assets 固定有形资产 were undervalued in the balance sheet.

在审计过程中，我们发现资产负债表中的固定有形资产 固定有形资产被低估了。

5.The company reported an increase in its fixed tangible assets 固定有形资产 due to the recent purchase of new machinery.

该公司报告其固定有形资产 固定有形资产因最近购买新机器而增加。

作文

In the world of finance and accounting, understanding various terms is crucial for making informed decisions. One such term that plays a significant role in financial reporting and analysis is fixed tangible assets. These assets, also known as property, plant, and equipment (PP&E), refer to long-term physical assets that a company uses in its operations to generate income. Examples of fixed tangible assets include buildings, machinery, vehicles, and land. Unlike current assets, which are expected to be converted into cash within a year, fixed tangible assets are not easily liquidated and provide value over an extended period.The importance of fixed tangible assets cannot be overstated, as they are fundamental to a company's ability to produce goods and services. For instance, a manufacturing company relies heavily on its machinery and equipment to maintain production levels and meet customer demands. The acquisition of these assets often requires significant capital investment, which can impact a company's cash flow and financial health. Therefore, understanding how to manage and report on fixed tangible assets is vital for any business.When it comes to accounting for fixed tangible assets, businesses must adhere to specific standards and practices. Initially, these assets are recorded on the balance sheet at their purchase price, including any costs necessary to prepare the asset for use, such as installation and transportation fees. Over time, however, the value of fixed tangible assets decreases due to wear and tear, which is accounted for through depreciation. Depreciation systematically allocates the cost of the asset over its useful life, allowing companies to reflect the true value of their assets on financial statements.Moreover, companies must also consider impairment when evaluating their fixed tangible assets. Impairment occurs when the carrying amount of an asset exceeds its recoverable amount, typically due to changes in market conditions or technological advancements. In such cases, companies must write down the value of the asset, which can have significant implications for their financial performance.Investors and stakeholders closely monitor a company's fixed tangible assets as part of their overall assessment of the company's health and operational efficiency. A high level of investment in fixed tangible assets may indicate a company’s commitment to growth and expansion, while low levels may suggest underinvestment or operational challenges. Therefore, analyzing the composition and value of fixed tangible assets is essential for making strategic business decisions.In conclusion, fixed tangible assets are a critical component of a company's financial landscape. They represent the physical resources that enable a company to operate and grow. Understanding how to manage, report, and analyze these assets is essential for financial success. As businesses continue to evolve in an increasingly competitive environment, the effective management of fixed tangible assets will remain a key factor in achieving long-term sustainability and profitability.

在金融和会计的世界中，理解各种术语对于做出明智的决策至关重要。其中一个在财务报告和分析中发挥重要作用的术语是固定有形资产。这些资产，也称为物业、厂房和设备（PP&E），指的是公司在运营中用于创造收入的长期实物资产。固定有形资产的例子包括建筑物、机械、车辆和土地。与预计在一年内转化为现金的流动资产不同，固定有形资产不易变现，并在较长时间内提供价值。固定有形资产的重要性不容小觑，因为它们是公司生产商品和服务能力的基础。例如，一家制造公司在维持生产水平和满足客户需求时，严重依赖其机械和设备。这些资产的收购通常需要大量的资本投资，这可能会影响公司的现金流和财务健康。因此，了解如何管理和报告固定有形资产对于任何企业来说都是至关重要的。在会计方面，企业必须遵循特定的标准和实践来对固定有形资产进行核算。最初，这些资产以购买价格记录在资产负债表上，包括为准备资产使用而产生的任何费用，如安装和运输费用。然而，随着时间的推移，由于磨损，固定有形资产的价值会下降，这通过折旧进行核算。折旧系统地将资产的成本分配到其使用寿命中，使公司能够在财务报表中反映资产的真实价值。此外，公司在评估其固定有形资产时还必须考虑减值。当资产的账面价值超过其可回收金额时，就会发生减值，这通常是由于市场条件或技术进步的变化。在这种情况下，公司必须降低资产的价值，这可能对其财务业绩产生重大影响。投资者和利益相关者密切关注公司的固定有形资产，作为其整体评估公司健康状况和运营效率的一部分。高水平的固定有形资产投资可能表明公司对增长和扩张的承诺，而低水平可能表明投资不足或运营挑战。因此，分析固定有形资产的组成和价值对于制定战略商业决策至关重要。总之，固定有形资产是公司财务格局中的关键组成部分。它们代表了使公司能够运营和增长的物理资源。了解如何管理、报告和分析这些资产对于财务成功至关重要。随着企业在日益竞争的环境中不断发展，有效管理固定有形资产将仍然是实现长期可持续性和盈利能力的关键因素。