fixed assets card

简明释义

固定资产卡片

英英释义

例句

1.The accountant updated the fixed assets card to reflect the new purchase of machinery.

会计更新了固定资产卡片以反映新购买的机器设备。

2.We need to create a new fixed assets card for the recently acquired office furniture.

我们需要为最近购置的办公家具创建新的固定资产卡片。

3.The fixed assets card helps track depreciation for our equipment.

这张固定资产卡片有助于跟踪我们设备的折旧情况。

4.Every month, we review the fixed assets card to ensure all entries are accurate.

我们每个月都会审核固定资产卡片以确保所有条目准确无误。

5.During the audit, the auditor requested to see the fixed assets card for verification.

在审计过程中，审计师要求查看固定资产卡片以进行验证。

作文

In the realm of accounting and financial management, the term fixed assets card refers to a crucial document that provides detailed information about a company's fixed assets. Fixed assets are long-term tangible pieces of property or equipment that a company owns and uses in its operations to generate income. These can include buildings, machinery, vehicles, and furniture. The fixed assets card serves as an essential tool for tracking these assets throughout their lifecycle, from acquisition to disposal.One of the primary purposes of a fixed assets card is to maintain accurate records of each asset's cost, accumulated depreciation, and current value. This is vital for financial reporting and tax purposes. For instance, when a company purchases a new piece of machinery, it will record the purchase price on the fixed assets card. Over time, as the asset depreciates, the company will update this card to reflect the accumulated depreciation, which reduces the asset's book value.Moreover, the fixed assets card plays a significant role in asset management. It helps businesses monitor the condition and performance of their fixed assets. By regularly updating the fixed assets card, companies can identify when an asset needs maintenance, repair, or replacement. This proactive approach not only extends the lifespan of the assets but also ensures that the company operates efficiently.In addition to tracking individual assets, the fixed assets card can also help companies analyze their overall asset utilization. By reviewing the data recorded on these cards, management can make informed decisions regarding capital expenditures and resource allocation. For example, if a company notices that certain assets are underutilized, it may decide to sell them or repurpose them for other projects. Conversely, if an asset is consistently generating high returns, the company might consider investing further in similar assets.Furthermore, during audits, the fixed assets card becomes an indispensable tool. Auditors rely on these cards to verify the existence and valuation of fixed assets. A well-maintained fixed assets card can significantly streamline the audit process, providing auditors with the necessary documentation to confirm that the company’s financial statements accurately reflect its asset base.In conclusion, the fixed assets card is more than just a record-keeping tool; it is a vital component of effective asset management and financial reporting. By diligently maintaining these cards, companies can ensure they have a clear understanding of their fixed assets, enabling them to make strategic decisions that enhance operational efficiency and profitability. As businesses continue to evolve in an increasingly competitive landscape, the importance of a well-organized fixed assets card cannot be overstated. It is an essential practice that supports sound financial management and contributes to long-term success.

在会计和财务管理领域，术语固定资产卡指的是一份重要文件，提供有关公司固定资产的详细信息。固定资产是公司拥有并在运营中使用以产生收入的长期有形财产或设备。这些可以包括建筑物、机械、车辆和家具。固定资产卡作为跟踪这些资产整个生命周期的重要工具，从购置到处置。固定资产卡的主要目的是保持每项资产的成本、累计折旧和当前价值的准确记录。这对于财务报告和税务目的至关重要。例如，当一家公司购买一台新机器时，它将在固定资产卡上记录购买价格。随着时间的推移，随着资产的折旧，公司将更新此卡，以反映累计折旧，这将减少资产的账面价值。此外，固定资产卡在资产管理中也发挥着重要作用。它帮助企业监控其固定资产的状况和性能。通过定期更新固定资产卡，公司可以识别出何时需要对资产进行维护、修理或更换。这种主动的方法不仅可以延长资产的使用寿命，还可以确保公司高效运营。除了跟踪单个资产外，固定资产卡还可以帮助公司分析整体资产利用率。通过审查记录在这些卡上的数据，管理层可以做出有关资本支出和资源分配的明智决策。例如，如果一家公司注意到某些资产利用不足，它可能会决定出售或重新利用这些资产。相反，如果某项资产持续产生高回报，公司可能会考虑进一步投资于类似资产。此外，在审计过程中，固定资产卡成为不可或缺的工具。审计师依赖这些卡来验证固定资产的存在和估值。一份维护良好的固定资产卡可以显著简化审计过程，为审计师提供必要的文件，以确认公司的财务报表准确反映其资产基础。总之，固定资产卡不仅仅是一个记录工具；它是有效资产管理和财务报告的重要组成部分。通过认真维护这些卡，公司可以确保清楚了解其固定资产，从而能够做出增强运营效率和盈利能力的战略决策。随着企业在日益竞争的环境中不断发展，维护良好的固定资产卡的重要性不容小觑。这是一项支持健全财务管理并有助于长期成功的必要实践。