reappraisal of fixed assets

简明释义

固定资产再估价

英英释义

例句

1.During the annual audit, the accountants recommended a reappraisal of fixed assets to comply with new accounting standards.

在年度审计期间，会计师建议进行固定资产的重新评估以符合新的会计标准。

2.A reappraisal of fixed assets can lead to significant tax benefits for the company.

对固定资产的重新评估可能为公司带来显著的税收优惠。

3.The company conducted a reappraisal of fixed assets to ensure their values were accurately reflected in the financial statements.

公司进行了固定资产的重新评估，以确保其价值在财务报表中准确反映。

4.The board approved the reappraisal of fixed assets to better reflect the current market conditions.

董事会批准了固定资产的重新评估，以更好地反映当前市场状况。

5.After the acquisition, the firm initiated a reappraisal of fixed assets to integrate the new assets into their balance sheet.

收购后，公司启动了固定资产的重新评估，以将新资产整合到其资产负债表中。

作文

In the world of finance and accounting, the term reappraisal of fixed assets refers to the process of reassessing the value of a company's long-term tangible assets. Fixed assets, such as buildings, machinery, and equipment, are critical for a business's operational capacity and overall financial health. Over time, these assets may appreciate or depreciate in value due to various factors, including market conditions, technological advancements, and changes in the business environment. Therefore, it is essential for companies to periodically conduct a reappraisal of fixed assets to ensure their financial statements accurately reflect the current worth of these assets.The need for a reappraisal of fixed assets arises from several key reasons. First, accurate asset valuation is crucial for financial reporting. Companies are required to present a true and fair view of their financial position to stakeholders, including investors, creditors, and regulatory bodies. If fixed assets are undervalued or overvalued on the balance sheet, it can lead to misguided decisions by stakeholders. For instance, an investor might choose to invest in a company based on inflated asset values, only to discover later that the company’s financial health is not as strong as presented.Second, a reappraisal of fixed assets can have significant tax implications. In many jurisdictions, the value of fixed assets affects property taxes and depreciation expenses. If a company fails to reassess its fixed assets, it may end up paying more in taxes than necessary or miss out on potential tax deductions. Conversely, an accurate reappraisal can help a company optimize its tax liabilities, leading to better cash flow management.Additionally, the reappraisal of fixed assets is vital during mergers and acquisitions. When one company acquires another, understanding the true value of fixed assets is critical for determining the overall price of the acquisition. A thorough reappraisal can reveal hidden liabilities or underperforming assets, allowing the acquiring company to make informed decisions and negotiate better terms.Furthermore, businesses often face changes in their operational needs, which can prompt a reappraisal of fixed assets. For example, if a company expands its operations, it may require additional machinery or equipment, necessitating a reassessment of existing assets to determine if they can meet the new demands. Similarly, if technology evolves, older equipment may become obsolete, prompting a need for revaluation to reflect its reduced utility.In conclusion, the reappraisal of fixed assets is a critical process for businesses to maintain accurate financial records, optimize tax liabilities, facilitate mergers and acquisitions, and adapt to changing operational requirements. By regularly assessing the value of fixed assets, companies can ensure they are making informed decisions that support their long-term success. As the business landscape continues to evolve, the importance of accurate asset valuation will only grow, highlighting the need for companies to prioritize the reappraisal of fixed assets in their financial strategies.

在金融和会计领域，短语固定资产的重新评估指的是对公司长期有形资产的价值进行重新评估的过程。固定资产，如建筑物、机械和设备，对于企业的运营能力和整体财务健康至关重要。随着时间的推移，由于市场条件、技术进步和商业环境变化等各种因素，这些资产的价值可能会升值或贬值。因此，公司定期进行固定资产的重新评估以确保其财务报表准确反映这些资产的当前价值是至关重要的。进行固定资产的重新评估的需求源于几个关键原因。首先，准确的资产估值对财务报告至关重要。公司需要向利益相关者（包括投资者、债权人和监管机构）呈现真实和公正的财务状况。如果固定资产在资产负债表上被低估或高估，可能会导致利益相关者做出错误的决策。例如，投资者可能基于虚高的资产价值选择投资某家公司，结果却发现该公司的财务健康状况并不像所呈现的那样强劲。其次，固定资产的重新评估可能会对税收产生重大影响。在许多司法管辖区，固定资产的价值影响财产税和折旧费用。如果公司未能对其固定资产进行重新评估，可能会支付比必要的更多税款，或错过潜在的税收扣除。相反，准确的重新评估可以帮助公司优化其税务负担，从而改善现金流管理。此外，固定资产的重新评估在并购过程中也至关重要。当一家公司收购另一家公司时，了解固定资产的真实价值对于确定收购的整体价格至关重要。全面的重新评估可以揭示隐藏的负债或表现不佳的资产，使收购公司能够做出明智的决策并谈判更好的条款。此外，企业经常面临运营需求的变化，这可能促使固定资产的重新评估。例如，如果一家公司扩大其运营，可能需要额外的机械或设备，从而需要重新评估现有资产，以确定它们是否能够满足新的需求。类似地，如果技术不断发展，旧设备可能会变得过时，促使需要重新评估以反映其降低的效用。总之，固定资产的重新评估是企业维护准确财务记录、优化税收负担、促进并购以及适应变化的运营需求的重要过程。通过定期评估固定资产的价值，公司可以确保做出支持其长期成功的明智决策。随着商业环境的不断演变，准确资产估值的重要性只会增加，这突显了公司在其财务战略中优先考虑固定资产的重新评估的必要性。