capital expenditure

简明释义

资本开支

英英释义

例句

1.The CFO presented a proposal for capital expenditure 资本支出 for expanding the office space.

首席财务官提出了一项关于扩展办公室空间的资本支出 资本支出提案。

2.The company plans to increase its capital expenditure 资本支出 on new machinery next year.

公司计划在明年增加对新机器的资本支出 资本支出。

3.The board approved the capital expenditure 资本支出 for upgrading the IT infrastructure.

董事会批准了升级IT基础设施的资本支出 资本支出。

4.Due to budget constraints, the capital expenditure 资本支出 was reduced by 20%.

由于预算限制，资本支出 资本支出减少了20%。

5.Investing in capital expenditure 资本支出 is crucial for long-term growth.

投资于资本支出 资本支出 对于长期增长至关重要。

作文

In the world of business and finance, understanding the concept of capital expenditure is crucial for making informed decisions. Capital expenditure (often abbreviated as CAPEX) refers to the funds that a company uses to acquire, upgrade, and maintain physical assets such as property, buildings, technology, and equipment. This type of expenditure is essential for companies looking to expand their operations or improve the efficiency of their existing processes. Unlike operational expenditures, which cover day-to-day expenses, capital expenditure involves significant investments that are expected to yield long-term benefits.One of the primary reasons businesses engage in capital expenditure is to enhance their production capabilities. For example, a manufacturing company may invest in new machinery to increase output and reduce costs. Such an investment not only improves the company's efficiency but also positions it to meet growing market demand. Similarly, a technology firm might allocate funds for upgrading its software infrastructure, ensuring that it remains competitive in a fast-paced industry.Moreover, capital expenditure plays a vital role in asset management. Companies must regularly assess their physical assets to determine when upgrades or replacements are necessary. Aging equipment can lead to increased maintenance costs and reduced productivity. By investing in new assets through capital expenditure, companies can mitigate these risks and ensure smooth operations.Another important aspect of capital expenditure is its impact on financial statements. When a company incurs capital expenditure, it does not immediately recognize the full expense on its income statement. Instead, the cost is capitalized and depreciated over the useful life of the asset. This accounting practice helps spread the cost of the asset over several years, reflecting its gradual consumption and providing a more accurate picture of the company's financial health.However, capital expenditure requires careful planning and consideration. Companies must evaluate their cash flow and financing options before committing to large investments. A poorly planned capital expenditure can strain a company's finances and hinder its ability to respond to market changes. Therefore, businesses often conduct thorough analyses, including cost-benefit assessments, to ensure that their investments align with strategic goals.In conclusion, capital expenditure is a fundamental component of business growth and sustainability. It enables companies to invest in their future by acquiring and maintaining essential assets. Understanding how capital expenditure works and its implications for financial reporting is critical for business leaders and investors alike. As the business landscape continues to evolve, effective management of capital expenditure will remain a key factor in achieving long-term success.

在商业和金融的世界中，理解资本支出的概念对于做出明智的决策至关重要。资本支出（通常缩写为CAPEX）是指公司用于购买、升级和维护物理资产（如物业、建筑、技术和设备）的资金。这种类型的支出对于希望扩大运营或提高现有流程效率的公司至关重要。与涵盖日常开支的运营支出不同，资本支出涉及预期能带来长期收益的重大投资。企业进行资本支出的主要原因之一是增强其生产能力。例如，一家制造公司可能会投资于新机器，以提高产量并降低成本。这种投资不仅提高了公司的效率，还使其能够满足日益增长的市场需求。同样，一家技术公司可能会将资金分配用于升级其软件基础设施，以确保在快速变化的行业中保持竞争力。此外，资本支出在资产管理中也发挥着至关重要的作用。公司必须定期评估其物理资产，以确定何时需要升级或更换。老化的设备可能导致维护成本增加和生产力下降。通过通过资本支出投资于新资产，公司可以减轻这些风险，确保运营顺利。资本支出的另一个重要方面是其对财务报表的影响。当公司发生资本支出时，它不会立即在损益表上确认全部费用。相反，成本被资本化，并在资产的使用寿命内进行折旧。这种会计实践有助于将资产的成本分摊到数年内，反映其逐渐消耗的情况，并提供公司财务健康状况的更准确的图景。然而，资本支出需要仔细的规划和考虑。公司在承诺进行大额投资之前，必须评估其现金流和融资选项。规划不当的资本支出可能会给公司的财务带来压力，并阻碍其应对市场变化的能力。因此，企业通常会进行全面分析，包括成本效益评估，以确保其投资与战略目标一致。总之，资本支出是商业增长和可持续发展的基本组成部分。它使公司能够通过获取和维护必要的资产来投资于未来。理解资本支出的运作方式及其对财务报告的影响对商业领导者和投资者来说至关重要。随着商业环境的不断发展，有效管理资本支出将继续成为实现长期成功的关键因素。