original cost of fixed asset

简明释义

固定资产的原始成本

英英释义

例句

1.When calculating depreciation, it is essential to know the original cost of fixed asset.

在计算折旧时，了解固定资产的原始成本是至关重要的。

2.For tax purposes, businesses must report the original cost of fixed asset on their financial statements.

出于税务目的，企业必须在财务报表中报告固定资产的原始成本。

3.The original cost of fixed asset can affect the company's overall financial health.

固定资产的原始成本可以影响公司的整体财务状况。

4.The accountant recorded the original cost of fixed asset as $50,000 for the new machinery.

会计将新机器的固定资产的原始成本记录为50,000美元。

5.The original cost of fixed asset includes all expenses necessary to acquire and prepare the asset for use.

固定资产的原始成本包括获取资产和准备资产使用所需的所有费用。

作文

In the world of accounting and finance, understanding the concept of the original cost of fixed asset is crucial for both businesses and investors. Fixed assets, which include property, plant, and equipment, are long-term tangible assets that a company uses in its operations to generate income. The original cost of fixed asset refers to the purchase price plus any additional expenses necessary to bring the asset to its intended use. This includes costs such as transportation, installation, and any modifications required to make the asset operational.Calculating the original cost of fixed asset is essential for accurate financial reporting and analysis. When a company acquires a fixed asset, it must record this asset on its balance sheet at its original cost of fixed asset. This value serves as the basis for subsequent calculations, including depreciation, which reflects the wear and tear of the asset over time. Depreciation is an important concept because it affects both the company’s tax liabilities and its overall financial health.For example, let’s consider a manufacturing company that purchases a new machine for $100,000. In addition to the purchase price, the company incurs $10,000 in shipping fees and $5,000 in installation costs. The original cost of fixed asset for the machine would be calculated as follows:$100,000 (purchase price) + $10,000 (shipping) + $5,000 (installation) = $115,000.This total amount of $115,000 will then be recorded as the value of the machine on the company’s balance sheet. Over the years, the company will calculate depreciation based on this original cost of fixed asset, which will decrease the asset's book value and impact the company's financial statements.Moreover, understanding the original cost of fixed asset is vital for making informed investment decisions. Investors often analyze a company’s fixed assets to assess its operational efficiency and long-term viability. A company with a high level of fixed assets relative to its revenues may indicate potential inefficiencies or over-investment in physical resources.In addition, when companies decide to sell or dispose of their fixed assets, knowing the original cost of fixed asset helps in determining the gain or loss on the sale. If a fixed asset is sold for more than its book value, the company realizes a gain; conversely, if it sells for less, a loss occurs. This information is critical for assessing a company's performance and making strategic decisions about future investments.In conclusion, the original cost of fixed asset is a fundamental concept in accounting that encompasses the total expenditure incurred to acquire and prepare a fixed asset for use. It plays a significant role in financial reporting, depreciation calculations, investment analysis, and asset disposal. By accurately determining and understanding the original cost of fixed asset, businesses can better manage their resources, enhance their financial strategies, and ultimately improve their bottom line.

在会计和金融的世界中，理解固定资产的原始成本这一概念对企业和投资者都至关重要。固定资产，包括物业、厂房和设备，是公司在运营中用来产生收入的长期有形资产。固定资产的原始成本指的是购买价格加上任何额外费用，这些费用是为了使资产达到预期用途而必需的。这包括运输费、安装费以及为使资产可操作所需的任何修改费用。计算固定资产的原始成本对于准确的财务报告和分析至关重要。当一家公司购买固定资产时，必须以其固定资产的原始成本在资产负债表上记录该资产。这个值作为后续计算（包括折旧）的基础，反映了资产随时间的磨损和消耗。折旧是一个重要的概念，因为它影响公司的税务责任和整体财务健康。例如，考虑一家制造公司购买一台新机器，价格为100,000美元。除了购买价格，公司还产生了10,000美元的运输费用和5,000美元的安装费用。该机器的固定资产的原始成本将按以下方式计算：100,000美元（购买价格）+ 10,000美元（运输费）+ 5,000美元（安装费）= 115,000美元。这115,000美元的总金额将被记录为该公司资产负债表上机器的价值。在接下来的几年中，公司将根据这个固定资产的原始成本计算折旧，从而减少资产的账面价值，并影响公司的财务报表。此外，了解固定资产的原始成本对做出明智的投资决策至关重要。投资者通常会分析公司的固定资产，以评估其运营效率和长期可行性。相对于收入而言，固定资产水平较高的公司可能表明存在潜在的低效或对物理资源的过度投资。此外，当公司决定出售或处置其固定资产时，了解固定资产的原始成本有助于确定销售的收益或损失。如果固定资产以高于其账面价值的价格出售，公司将实现收益；反之，如果以低于其账面价值的价格出售，则会发生损失。这些信息对于评估公司的业绩和制定未来投资的战略决策至关重要。总之，固定资产的原始成本是会计中的一个基本概念，涵盖了获取和准备固定资产以供使用所发生的总支出。它在财务报告、折旧计算、投资分析和资产处置中发挥着重要作用。通过准确确定和理解固定资产的原始成本，企业可以更好地管理资源、增强财务战略，并最终改善其盈利能力。