permanent assets

简明释义

永久性资产

英英释义

例句

1.A business plan should outline how permanent assets will be acquired and maintained.

商业计划应概述如何获得和维护永久资产。

2.Companies often seek financing options to invest in permanent assets for growth.

公司通常寻求融资选项，以投资于增长所需的永久资产。

3.The company's balance sheet shows a significant increase in permanent assets.

公司的资产负债表显示出永久资产的显著增加。

4.Investing in permanent assets like real estate can provide long-term financial stability.

投资于像房地产这样的永久资产可以提供长期的财务稳定性。

5.The depreciation of permanent assets must be accounted for in the financial statements.

在财务报表中必须考虑到永久资产的折旧。

作文

In the world of finance and accounting, understanding the concept of permanent assets is crucial for both businesses and investors. Permanent assets (永久性资产) refer to long-term resources that a company utilizes in its operations to generate revenue. These assets are not intended for sale in the ordinary course of business and are expected to provide benefits over a prolonged period. Common examples include real estate, machinery, and equipment. One of the key characteristics of permanent assets is their longevity. Unlike current assets, which are expected to be converted into cash or used up within a year, permanent assets are held for several years. This distinction is important for financial reporting and analysis, as it impacts the balance sheet and the overall financial health of a company. For instance, when a company invests in permanent assets, it is often making a commitment to its future operations and growth.The valuation of permanent assets can be complex. These assets are typically recorded on the balance sheet at their historical cost, which includes the purchase price and any additional expenses necessary to prepare the asset for use. Over time, companies must also account for depreciation, which is the process of allocating the cost of an asset over its useful life. This accounting practice reflects the wear and tear that occurs as the asset is used in business operations.Investors and analysts pay close attention to a company's permanent assets because they provide insights into the company's operational capacity and stability. A company with a strong base of permanent assets is often viewed as more resilient, as these assets can support ongoing production and service delivery even during economic downturns. Furthermore, the presence of significant permanent assets can enhance a company's borrowing capacity, as lenders often consider these resources when assessing creditworthiness.In addition to their financial implications, permanent assets also play a strategic role in business planning. Companies must carefully evaluate their needs for permanent assets based on their long-term goals and market conditions. For example, a manufacturing firm may invest heavily in new machinery to increase production efficiency and meet anticipated demand. Conversely, a company might decide to downsize or divest certain permanent assets if they no longer align with its strategic direction.Moreover, the management of permanent assets involves ongoing maintenance and oversight. Businesses must ensure that these assets are properly maintained to maximize their lifespan and effectiveness. This includes routine inspections, repairs, and upgrades. Failure to manage permanent assets effectively can lead to costly breakdowns and decreased operational efficiency.In conclusion, the concept of permanent assets is fundamental to understanding a company's financial position and operational capabilities. These long-term resources provide essential support for generating revenue and achieving strategic objectives. By recognizing the importance of permanent assets, businesses can make informed decisions about investments, management, and future growth. As such, both financial professionals and business leaders must prioritize the effective management and valuation of permanent assets to ensure long-term success in an ever-evolving marketplace.

在金融和会计的世界中，理解永久性资产的概念对企业和投资者至关重要。永久性资产（permanent assets）指的是公司在运营中利用的长期资源，以产生收入。这些资产不打算在正常业务过程中出售，并预计在较长时间内提供效益。常见的例子包括房地产、机械和设备。永久性资产的一个关键特征是它们的长期性。与预期在一年内转化为现金或被消耗掉的流动资产不同，永久性资产通常持有数年。这一区别对财务报告和分析非常重要，因为它影响资产负债表和公司的整体财务健康。例如，当一家公司投资于永久性资产时，通常是在对其未来运营和增长做出承诺。对永久性资产的估值可能很复杂。这些资产通常以其历史成本记录在资产负债表上，包括购买价格和为准备资产使用而需支付的任何额外费用。随着时间的推移，公司还必须考虑折旧，这是将资产成本分配到其使用寿命的过程。这种会计做法反映了资产在商业运营中使用时所发生的磨损。投资者和分析师密切关注公司的永久性资产，因为它们提供了对公司运营能力和稳定性的洞察。拥有强大永久性资产基础的公司通常被视为更具韧性，因为这些资产可以支持持续的生产和服务交付，即使在经济低迷时期。此外，显著的永久性资产的存在可以增强公司的借贷能力，因为贷方在评估信用worthiness时通常会考虑这些资源。除了财务影响外，永久性资产在商业规划中也发挥着战略作用。公司必须根据其长期目标和市场条件仔细评估对永久性资产的需求。例如，一家制造公司可能会大量投资于新机器，以提高生产效率并满足预期需求。相反，如果某些永久性资产不再与其战略方向一致，公司可能会决定缩减或剥离这些资产。此外，永久性资产的管理涉及持续的维护和监督。企业必须确保这些资产得到妥善维护，以最大限度地延长其使用寿命和有效性。这包括定期检查、维修和升级。未能有效管理永久性资产可能导致高昂的故障成本和降低的运营效率。总之，永久性资产的概念对于理解公司的财务状况和运营能力至关重要。这些长期资源为产生收入和实现战略目标提供了必要支持。通过认识到永久性资产的重要性，企业可以就投资、管理和未来增长做出明智的决策。因此，财务专业人士和商业领袖必须优先考虑永久性资产的有效管理和估值，以确保在不断变化的市场中取得长期成功。