capitalized expense

简明释义

作为资本支出的费用

英英释义

例句

1.Software development costs can be classified as capitalized expenses 资本化费用 if they meet certain criteria.

如果满足特定标准，软件开发成本可以被归类为资本化费用 资本化费用。

2.The accounting team decided to capitalize the costs associated with the new website as capitalized expenses 资本化费用.

会计团队决定将与新网站相关的费用作为资本化费用 资本化费用进行资本化处理。

3.Investors should understand how capitalized expenses 资本化费用 affect a company's financial statements.

投资者应该了解资本化费用 资本化费用如何影响公司的财务报表。

4.When a company purchases a new machine, the cost is recorded as a capitalized expense 资本化费用 on the balance sheet.

当一家公司购买一台新机器时，费用以资本化费用 资本化费用的形式记录在资产负债表上。

5.The renovation costs for the office were treated as capitalized expenses 资本化费用, allowing them to be amortized over several years.

办公室的装修费用被视为资本化费用 资本化费用，使得这些费用可以在数年内摊销。

作文

In the world of accounting and finance, understanding the concept of capitalized expense is crucial for both businesses and investors. A capitalized expense refers to a cost that is not immediately expensed on the income statement but instead is added to the balance sheet as an asset. This practice allows companies to spread the cost of the expense over its useful life, rather than recognizing it all at once. For instance, when a company purchases new machinery, the cost of that machinery is considered a capitalized expense. Instead of deducting the full amount from revenue in the year of purchase, the company will depreciate the asset over time, reflecting its usage and wear and tear.The rationale behind capitalizing expenses is to match costs with the revenues they help generate. This principle, known as the matching principle, is fundamental in accrual accounting. By capitalizing expenses, businesses can provide a more accurate picture of their financial health, as it aligns expenses with the corresponding revenues earned during the same period. For example, if a company invests in a piece of equipment that will be used for several years, capitalizing the expense ensures that the company only recognizes a portion of the cost each year, corresponding to the revenue generated by that equipment.However, there are specific guidelines and criteria that must be met for an expense to be classified as a capitalized expense. Generally, the expense must provide future economic benefits, have a useful life extending beyond one year, and be directly associated with the production of goods or services. Common examples of capitalized expenses include costs related to property, plant, and equipment (PP&E), such as land improvements, buildings, machinery, and vehicles.On the other hand, not all expenses can be capitalized. Those that do not meet the criteria for capitalization must be recorded as operating expenses in the income statement. These are typically costs that are incurred in the daily operations of a business, such as rent, utilities, and salaries. Recognizing these expenses immediately provides a clearer view of the company's operational efficiency and profitability in the short term.The decision to capitalize or expense a cost has significant implications for a company's financial statements. Capitalizing an expense increases the total assets on the balance sheet, which can enhance the company's financial ratios, such as return on assets (ROA) and debt-to-equity ratio. Conversely, expensing a cost reduces net income in the short term, which may impact earnings per share (EPS) and overall investor perception.In conclusion, mastering the concept of capitalized expense is essential for anyone involved in finance or accounting. It plays a pivotal role in how businesses report their financial results and manage their resources. Understanding the implications of capitalizing versus expensing costs can lead to better financial decision-making and a deeper insight into a company's operational efficiency and long-term viability. As businesses continue to navigate complex financial landscapes, the ability to accurately classify and manage capitalized expenses will remain a key competency for financial professionals.

在会计和金融的世界中，理解资本化费用的概念对企业和投资者来说至关重要。资本化费用是指未立即在损益表中列为费用，而是作为资产添加到资产负债表上的成本。这种做法使公司能够将费用的成本分摊到其使用寿命中，而不是一次性全部确认。例如，当一家公司购买新机器时，该机器的成本被视为资本化费用。公司不会在购买当年从收入中扣除全部金额，而是会随着时间的推移对该资产进行折旧，以反映其使用情况和磨损。资本化费用的理由是将成本与它们所帮助产生的收入匹配。这一原则被称为匹配原则，是权责发生制会计的基础。通过资本化费用，企业可以提供更准确的财务健康状况，因为它将费用与同一期间内所赚取的相应收入对齐。例如，如果一家公司投资于一台将在数年内使用的设备，资本化费用可确保公司每年仅确认部分成本，与该设备产生的收入相对应。然而，必须满足特定的指南和标准，才能将费用归类为资本化费用。通常，费用必须提供未来经济利益，使用寿命超过一年，并且与生产商品或服务直接相关。资本化费用的常见示例包括与物业、厂房和设备（PP&E）相关的成本，例如土地改善、建筑物、机械和车辆。另一方面，并非所有费用都可以资本化。那些不符合资本化标准的费用必须在损益表中记录为运营费用。这通常是指企业日常运营中发生的成本，例如租金、水电费和工资。立即确认这些费用可以更清晰地显示公司的运营效率和短期盈利能力。资本化或费用化成本的决定对公司的财务报表有重大影响。资本化费用会增加资产负债表上的总资产，这可能会提高公司的财务比率，如资产回报率（ROA）和债务与股本比率。相反，费用化成本会在短期内减少净收入，这可能会影响每股收益（EPS）和整体投资者的看法。总之，掌握资本化费用的概念对于任何参与金融或会计的人来说都是必不可少的。它在企业报告财务结果和管理资源方面发挥着关键作用。理解资本化与费用化成本的影响可以导致更好的财务决策，并深入洞察公司的运营效率和长期生存能力。随着企业继续在复杂的金融环境中航行，准确分类和管理资本化费用的能力将仍然是金融专业人士的一项关键能力。