fixed assets

简明释义

固定资产

英英释义

例句

1.During the audit, the accountant assessed the value of the fixed assets 固定资产 on the balance sheet.

在审计过程中，会计师评估了资产负债表上固定资产 fixed assets的价值。

2.Depreciation of fixed assets 固定资产 affects the financial statements of the company.

固定资产 fixed assets的折旧会影响公司的财务报表。

3.A business must maintain its fixed assets 固定资产 to ensure operational efficiency.

企业必须维护其固定资产 fixed assets以确保运营效率。

4.The company reported a significant increase in its fixed assets 固定资产 last year due to new equipment purchases.

该公司去年因购买新设备，其固定资产 fixed assets显著增加。

5.Investing in fixed assets 固定资产 is essential for long-term business growth.

投资于固定资产 fixed assets对长期业务增长至关重要。

作文

In the world of finance and accounting, understanding the term fixed assets is crucial for both businesses and investors. Fixed assets are long-term tangible pieces of property or equipment that a company owns and uses in its operations to generate income. Unlike current assets, which can be quickly converted into cash, fixed assets are not easily liquidated. They typically include items such as buildings, machinery, vehicles, and land. The significance of fixed assets lies in their role in a company's overall financial health and operational capacity.To better understand fixed assets, it is essential to consider their characteristics. First, they are used for a long period, usually more than one year. This distinguishes them from current assets, which are expected to be converted to cash within a year. Second, fixed assets are necessary for a business to operate effectively. For example, a manufacturing company relies on heavy machinery as fixed assets to produce goods, while a retail store may depend on its physical location and furniture as fixed assets to serve customers.The valuation of fixed assets is another critical aspect of financial reporting. Businesses must regularly assess the value of their fixed assets to reflect their fair market value accurately. This process often involves depreciation, which is the systematic reduction in the recorded cost of a fixed asset over its useful life. Depreciation allows companies to allocate the cost of an asset over several years, providing a more accurate picture of their financial performance. For instance, if a company purchases a machine for $100,000 with a useful life of ten years, it might depreciate the asset by $10,000 each year.Moreover, fixed assets can significantly impact a company's cash flow. When a business invests in fixed assets, it typically requires a substantial amount of capital. This investment can lead to increased production capacity and, ultimately, higher revenue. However, it also means that the company must manage its cash flow carefully to avoid liquidity issues. If a company spends too much on fixed assets without generating sufficient income, it could face financial difficulties.In conclusion, fixed assets play a vital role in the success of a business. They are essential for operations, contribute to long-term profitability, and require careful management and valuation. Understanding the implications of investing in fixed assets is fundamental for business owners and investors alike. By recognizing the importance of fixed assets, companies can make informed decisions that enhance their operational efficiency and financial stability.

在金融和会计的世界中，理解“固定资产”这一术语对企业和投资者来说至关重要。“固定资产”是公司拥有并在其运营中使用的长期有形财产或设备，用于产生收入。与可以迅速转化为现金的流动资产不同，“固定资产”不易变现。它们通常包括建筑物、机械、车辆和土地等项目。“固定资产”的重要性在于它们在公司的整体财务健康和运营能力中的作用。要更好地理解“固定资产”，必须考虑它们的特征。首先，它们被用于较长时间，通常超过一年。这将它们与预计在一年内转化为现金的流动资产区分开来。其次，“固定资产”对企业的有效运作至关重要。例如，一家制造公司依赖重型机械作为“固定资产”来生产商品，而一家零售店可能依赖其实体位置和家具作为“固定资产”来服务客户。“固定资产”的估值是财务报告的另一个关键方面。企业必须定期评估其“固定资产”的价值，以准确反映其公允市场价值。这个过程通常涉及折旧，即在其使用寿命内系统性地减少“固定资产”的记录成本。折旧使公司能够在数年内分配资产的成本，从而提供更准确的财务表现。例如，如果一家公司以100,000美元购买一台机器，使用寿命为十年，则每年可能折旧该资产10,000美元。此外，“固定资产”可能会显著影响公司的现金流。当企业投资于“固定资产”时，通常需要大量资本。这项投资可以增加生产能力，最终提高收入。然而，这也意味着公司必须仔细管理其现金流，以避免流动性问题。如果公司在“固定资产”上的支出过多而未能产生足够的收入，可能会面临财务困难。总之，“固定资产”在企业的成功中发挥着至关重要的作用。它们对于运营至关重要，有助于长期盈利，并需要仔细管理和估值。理解投资“固定资产”的含义对于企业主和投资者来说都是基础。通过认识到“固定资产”的重要性，公司可以做出明智的决策，从而提高其运营效率和财务稳定性。