Capital expenditure

简明释义

资本支出

英英释义

例句

1.Management is reviewing the capital expenditure 资本支出 proposals before finalizing the annual budget.

管理层在最终确定年度预算之前正在审查资本支出 资本支出提案。

2.The increase in capital expenditure 资本支出 indicates that the company is planning for future growth.

增加的资本支出 资本支出表明公司正在为未来的增长做计划。

3.The company decided to increase its capital expenditure 资本支出 on new machinery to boost production efficiency.

公司决定增加对新机器的资本支出 资本支出，以提高生产效率。

4.Investors are concerned about the rise in capital expenditure 资本支出 as it may affect short-term profits.

投资者担心资本支出 资本支出的增加可能会影响短期利润。

5.Our budget for capital expenditure 资本支出 this year includes funds for a new office building.

我们今年的资本支出 资本支出预算包括用于新办公楼的资金。

作文

In the world of finance and business, understanding various terms is crucial for making informed decisions. One such term that often arises in discussions about budgeting and financial management is Capital expenditure. This term refers to the funds used by a company to acquire, upgrade, and maintain physical assets. These assets can include property, buildings, machinery, and equipment. Unlike operational expenditures, which are the costs incurred during regular business operations, Capital expenditure (资本支出) represents a long-term investment in the company's future growth and productivity.When a business decides to invest in Capital expenditure, it is typically looking to enhance its operational efficiency or expand its capabilities. For example, a manufacturing company might spend money on new machinery that increases production speed and reduces labor costs. This type of investment not only helps the company save money in the long run but also positions it to respond more effectively to market demands.Moreover, Capital expenditure plays a significant role in a company's balance sheet. When a company incurs Capital expenditure, it records these expenses as assets rather than immediate costs. This accounting treatment allows businesses to spread the cost of the asset over its useful life through depreciation. As a result, while the initial outlay may be substantial, the financial impact is distributed over several years, making it easier for companies to manage their cash flow.It's important to note that Capital expenditure decisions should be made with careful consideration and strategic planning. Businesses need to evaluate the potential return on investment (ROI) associated with any capital project. For instance, if a company invests in new technology, it must assess whether the expected increase in revenue will justify the initial expenditure. This analysis often involves forecasting future sales, estimating cost savings, and considering the competitive landscape.In addition to the financial aspects, Capital expenditure can also influence a company's overall strategy. By investing in certain areas, a business can signal its priorities and commitment to growth. For example, a company that invests heavily in sustainable technologies may position itself as a leader in environmental responsibility, attracting customers who value sustainability.Furthermore, the timing of Capital expenditure can be critical. Companies often face challenges when deciding whether to invest during economic downturns or periods of uncertainty. While it may seem prudent to hold back on large expenditures during tough times, failing to invest can lead to missed opportunities and a decline in competitiveness. Therefore, strategic foresight is essential when making Capital expenditure decisions.In conclusion, Capital expenditure (资本支出) is a vital component of business finance that involves significant investments in physical assets. It impacts a company's financial health, operational efficiency, and strategic direction. Understanding how to effectively manage and plan for Capital expenditure is essential for any business aiming to achieve long-term success and sustainability. As such, companies must approach these decisions with careful analysis and a clear vision for the future.

在金融和商业的世界中，理解各种术语对做出明智的决策至关重要。其中一个经常在预算和财务管理讨论中出现的术语是资本支出。该术语指的是公司用于获取、升级和维护实物资产的资金。这些资产可以包括物业、建筑、机器和设备。与运营支出不同，运营支出是公司在日常业务运营中产生的费用，而资本支出（资本支出）代表了对公司未来增长和生产力的长期投资。当企业决定投资于资本支出时，通常是希望提高其运营效率或扩展其能力。例如，一家制造公司可能会花钱购买新机器，以提高生产速度并降低劳动力成本。这种类型的投资不仅有助于公司在长期内节省资金，还使其能够更有效地应对市场需求。此外，资本支出在公司的资产负债表中也发挥着重要作用。当公司发生资本支出时，它将这些费用记录为资产，而不是立即费用。这种会计处理使企业能够通过折旧将资产的成本分摊到其使用寿命中。因此，尽管初始支出可能相当可观，但财务影响会分布在数年之间，使公司更容易管理现金流。需要注意的是，资本支出的决策应经过仔细考虑和战略规划。企业需要评估任何资本项目相关的潜在投资回报率（ROI）。例如，如果一家公司投资于新技术，它必须评估预期的收入增长是否能证明初始支出的合理性。这种分析通常涉及预测未来销售、估算成本节约和考虑竞争环境。除了财务方面，资本支出还可以影响公司的整体战略。通过在某些领域进行投资，企业可以传达其优先事项和对增长的承诺。例如，一家在可持续技术上进行大量投资的公司可能会将自己定位为环境责任的领导者，从而吸引重视可持续性的客户。此外，资本支出的时机也可能至关重要。公司在决定是否在经济低迷或不确定时期进行投资时，常常面临挑战。虽然在困难时期推迟大额支出似乎明智，但未能投资可能导致错失机会和竞争力下降。因此，在做出资本支出决策时，战略前瞻性至关重要。总之，资本支出（资本支出）是商业金融的重要组成部分，涉及对实物资产的重大投资。它影响公司的财务健康、运营效率和战略方向。理解如何有效管理和规划资本支出对任何旨在实现长期成功和可持续发展的企业来说都是必不可少的。因此，公司必须以仔细的分析和清晰的未来愿景来处理这些决策。