value at cost

简明释义

按成本定值,按费用定值

英英释义

例句

1.The accountant reported the inventory as value at cost to ensure accurate financial statements.

会计将存货报告为按成本计价以确保财务报表的准确性。

2.The value at cost method helps in determining the net realizable value of assets.

使用按成本计价方法有助于确定资产的可变现净值。

3.Investors should consider the value at cost when evaluating the worth of a company.

投资者在评估公司的价值时应考虑按成本计价。

4.For tax purposes, businesses often have to report their inventory at value at cost.

出于税务目的，企业通常需要以按成本计价报告其库存。

5.When assessing the company's assets, we consider the value at cost of all fixed assets.

在评估公司的资产时，我们考虑所有固定资产的按成本计价。

作文

In the world of finance and accounting, understanding different valuation methods is crucial for making informed decisions. One such method is referred to as value at cost, which essentially means assessing an asset's worth based on its original purchase price rather than its current market value. This approach can be particularly useful in various contexts, such as financial reporting, investment analysis, and budgeting. To illustrate the importance of value at cost, let's consider a hypothetical scenario involving a company that purchases machinery for its production line. The company buys the machinery for $100,000. Over time, due to wear and tear and technological advancements, the market value of this machinery decreases to $60,000. However, when preparing its financial statements, the company will report the machinery at its value at cost, which remains $100,000. This practice helps maintain consistency and reliability in financial reporting, as it prevents fluctuations in asset values based on market conditions that may not reflect the company's actual financial health. Moreover, using value at cost can simplify the budgeting process. When a company plans its future expenditures, knowing the original costs of its assets allows for more accurate forecasting. For instance, if the company intends to replace its machinery, it can budget based on the value at cost of the existing machinery, ensuring that it allocates sufficient funds for the acquisition of new equipment. However, it's important to note that while value at cost provides a stable foundation for financial assessments, it may not always represent the true economic reality. In some cases, especially in volatile markets, relying solely on historical costs can lead to misleading conclusions. Investors and stakeholders may be better served by considering both the value at cost and the current market value when evaluating an asset's worth. In summary, the concept of value at cost plays a significant role in financial reporting and decision-making processes. By focusing on the original purchase price of assets, companies can ensure consistency and reliability in their financial statements. While it has its limitations, particularly in rapidly changing markets, understanding and applying value at cost can provide valuable insights for businesses navigating the complexities of financial management. As such, it remains an essential principle in the field of accounting and finance, guiding organizations in their pursuit of accurate and effective financial practices.

在金融和会计的世界中，理解不同的估值方法对于做出明智的决策至关重要。其中一种方法被称为价值按成本，这本质上意味着根据资产的原始购买价格评估其价值，而不是其当前市场价值。这种方法在财务报告、投资分析和预算等各种背景下都特别有用。为了说明价值按成本的重要性，让我们考虑一个假设场景，涉及一家购买生产线机械的公司。该公司以100,000美元的价格购买了设备。随着时间的推移，由于磨损和技术进步，该机械的市场价值降至60,000美元。然而，在准备财务报表时，公司将以其价值按成本报告该机械，这仍然是100,000美元。这一做法有助于在财务报告中保持一致性和可靠性，因为它防止了基于市场条件的资产价值波动，这可能并不反映公司的实际财务健康状况。此外，使用价值按成本可以简化预算过程。当公司计划未来支出时，了解资产的原始成本可以使预测更加准确。例如，如果公司打算更换机械，它可以根据现有机械的价值按成本进行预算，确保为新设备的采购分配足够的资金。然而，需要注意的是，虽然价值按成本为财务评估提供了稳定的基础，但它可能并不总是反映真实的经济现实。在某些情况下，尤其是在波动的市场中，仅仅依靠历史成本可能会导致误导性的结论。投资者和利益相关者在评估资产的价值时，可能更好地考虑价值按成本和当前市场价值。总之，价值按成本的概念在财务报告和决策过程中发挥着重要作用。通过专注于资产的原始购买价格，公司可以确保其财务报表的一致性和可靠性。尽管它在快速变化的市场中存在局限性，但理解和应用价值按成本可以为企业在应对财务管理复杂性时提供有价值的见解。因此，它仍然是会计和金融领域中的一个基本原则，指导组织追求准确和有效的财务实践。