capitalized cost

简明释义

核定投资额

英英释义

例句

1.When leasing a vehicle, always ask about the capitalized cost 资本化成本 before signing.

在租赁车辆时，签署之前一定要询问资本化成本 资本化成本。

2.The capitalized cost 资本化成本 includes the price of the car, taxes, and fees.

该资本化成本 资本化成本包括汽车价格、税费和手续费。

3.The dealer offered a lower capitalized cost 资本化成本 to make the lease more attractive.

经销商提供了更低的资本化成本 资本化成本以使租赁更具吸引力。

4.A higher capitalized cost 资本化成本 can lead to increased monthly payments.

更高的资本化成本 资本化成本可能导致每月付款增加。

5.Understanding the capitalized cost 资本化成本 is crucial for negotiating a lease agreement.

理解资本化成本 资本化成本对于谈判租赁协议至关重要。

作文

Understanding the concept of capitalized cost is crucial for anyone involved in financial management, accounting, or business operations. In essence, capitalized cost refers to the total cost incurred to acquire an asset, which includes not just the purchase price but also any additional expenses that are necessary to prepare the asset for its intended use. This can include costs such as transportation, installation, and even legal fees associated with the acquisition. By capitalizing these costs, businesses can spread the expense over the useful life of the asset rather than recognizing it all at once, which can significantly impact financial statements and tax liabilities.For example, consider a company that purchases a piece of machinery for $100,000. In addition to the purchase price, they may incur additional costs such as $5,000 for shipping, $2,000 for installation, and $1,000 for legal fees. The capitalized cost of the machinery would therefore be $108,000. This total amount will then be depreciated over the useful life of the machinery, allowing the company to match the expense with the revenue generated from using the asset.The practice of capitalizing costs is important for several reasons. Firstly, it provides a more accurate picture of a company's financial health. By spreading the costs over time, businesses avoid large fluctuations in their profit margins that could arise from recognizing all costs upfront. This smoother expense recognition helps stakeholders, including investors and creditors, better understand the company's performance and future profitability.Moreover, capitalizing costs can also have tax advantages. Many tax regulations allow businesses to deduct depreciation expenses, which can reduce taxable income. By capitalizing costs and depreciating them over time, companies can manage their tax liabilities more effectively. This strategic approach to financial management is essential for maintaining cash flow and ensuring long-term sustainability.However, it is important to note that not all costs can be capitalized. Operating expenses, such as routine maintenance or repairs, are typically expensed in the period they are incurred rather than being added to the capitalized cost of an asset. Understanding the distinction between capitalizable and non-capitalizable costs is vital for accurate financial reporting and compliance with accounting standards.In conclusion, the term capitalized cost plays a significant role in how businesses account for their assets and manage their finances. By understanding what constitutes capitalized cost and how it affects financial statements, companies can make informed decisions that enhance their financial performance. Whether you are an accountant, a business owner, or simply someone interested in finance, grasping this concept is essential for navigating the complexities of financial management. As businesses continue to evolve and face new challenges, the accurate reporting of capitalized cost will remain a fundamental aspect of sound financial practices.

理解资本化成本的概念对于任何参与财务管理、会计或商业运营的人来说都是至关重要的。本质上，资本化成本指的是获取资产所产生的总成本，这不仅包括购买价格，还包括为使资产达到预期用途而必须支付的任何额外费用。这可能包括运输费、安装费，甚至与收购相关的法律费用。通过资本化这些成本，企业可以在资产的使用寿命内分摊费用，而不是一次性确认所有费用，这对财务报表和税务负担有显著影响。例如，考虑一家购买价值10万美元的机械设备的公司。除了购买价格，他们可能还会产生额外费用，例如5000美元的运输费、2000美元的安装费和1000美元的法律费用。因此，该机械设备的资本化成本将为108,000美元。这一总金额将随着机械的使用寿命进行折旧，使公司能够将费用与使用资产所产生的收入相匹配。资本化成本的做法有几个重要原因。首先，它提供了公司财务健康状况的更准确图景。通过分摊成本，企业避免了由于一次性确认所有成本而导致的利润波动。这种平滑的费用确认帮助利益相关者，包括投资者和债权人，更好地理解公司的业绩和未来盈利能力。此外，资本化成本还可能带来税收优势。许多税务法规允许企业扣除折旧费用，这可以减少应纳税所得额。通过资本化成本并将其随时间折旧，公司可以更有效地管理税务负担。这种财务管理的战略方法对于维持现金流和确保长期可持续性至关重要。然而，重要的是要注意，并非所有成本都可以资本化。运营费用，例如常规维护或修理，通常在发生的期间内计入费用，而不是添加到资产的资本化成本中。理解可资本化和不可资本化成本之间的区别对于准确的财务报告和遵循会计标准至关重要。总之，资本化成本这一术语在企业如何核算其资产和管理财务方面发挥着重要作用。通过理解什么构成资本化成本及其如何影响财务报表，公司可以做出明智的决策，从而提升其财务表现。无论您是会计师、企业主，还是仅仅对金融感兴趣的人，掌握这一概念对于驾驭财务管理的复杂性至关重要。随着企业不断发展并面临新挑战，准确报告资本化成本将始终是健全财务实践的基本方面。