net realizable value

简明释义

变现净值

英英释义

例句

1.Management decided to write down the inventory to its net realizable value 净变现价值 due to obsolescence.

由于过时管理决定将库存减记至其净变现价值 net realizable value。

2.In financial reporting, it is essential to report assets at their net realizable value 净变现价值 to reflect true market conditions.

在财务报告中，报告资产时必须以其净变现价值 net realizable value来反映真实的市场状况。

3.The net realizable value 净变现价值 of a fixed asset can change based on market demand and condition.

固定资产的净变现价值 net realizable value可能会根据市场需求和状态而变化。

4.The company assessed the inventory and determined that its net realizable value 净变现价值 was lower than the cost.

公司评估了库存，确定其净变现价值 net realizable value低于成本。

5.When valuing accounts receivable, businesses often consider the net realizable value 净变现价值 to account for potential bad debts.

在评估应收账款时，企业通常会考虑净变现价值 net realizable value以考虑潜在的坏账。

作文

In the world of accounting and finance, understanding the concept of net realizable value is crucial for both businesses and investors. The term net realizable value refers to the estimated selling price of an asset in the ordinary course of business, minus any costs expected to incur in order to make the sale. This concept is particularly important when it comes to valuing inventory, accounts receivable, and other assets that may not be sold at their book value. By accurately assessing the net realizable value, companies can ensure that their financial statements reflect a true and fair view of their assets.For instance, consider a retail company that has a stock of unsold merchandise. If the original cost of the merchandise is $100, but due to market changes, the company can only sell it for $80, the net realizable value would be $80. However, if there are additional costs associated with selling the merchandise, such as shipping or marketing expenses, these costs must be deducted from the selling price to arrive at the final net realizable value. For example, if selling the merchandise incurs $10 in costs, the net realizable value would then be $70 ($80 selling price - $10 costs).Understanding net realizable value is essential for making informed decisions about asset management. Businesses need to regularly assess the net realizable value of their assets to avoid overestimating their worth. Overstating asset values can lead to significant financial discrepancies and may mislead stakeholders about the company's financial health. In contrast, if a company recognizes a decline in the net realizable value of its assets, it may need to write down the value of those assets on its balance sheet, which can impact profitability and investor perception.Moreover, the net realizable value is not only relevant for internal accounting practices but also plays a vital role in compliance with accounting standards. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) require that assets be reported at the lower of cost or net realizable value. This means that if the market value of an asset falls below its original cost, the company must adjust the asset's value to reflect its net realizable value.In conclusion, the concept of net realizable value is fundamental in accounting as it ensures that assets are valued accurately and realistically. By understanding and applying this concept, businesses can present a more truthful representation of their financial situation, which is beneficial for decision-making and maintaining investor confidence. As markets fluctuate and economic conditions change, keeping a close eye on the net realizable value of assets becomes increasingly important for sustainable business practices and long-term success.

在会计和金融的世界中，理解“净可变现价值”这一概念对企业和投资者来说至关重要。术语“净可变现价值”指的是在正常商业活动中资产的估计售价，减去为完成销售而预计发生的任何成本。这个概念在评估存货、应收账款和其他可能不会以账面价值出售的资产时尤为重要。通过准确评估“净可变现价值”，企业可以确保其财务报表真实、公允地反映其资产。例如，考虑一家零售公司拥有一批未售出的商品。如果这些商品的原始成本为100美元，但由于市场变化，公司只能以80美元出售，那么“净可变现价值”将是80美元。然而，如果销售商品还需额外费用，如运输或营销费用，则必须从售价中扣除这些费用，以得出最终的“净可变现价值”。例如，如果销售商品需要10美元的成本，则“净可变现价值”将为70美元（80美元售价 - 10美元成本）。理解“净可变现价值”对做出明智的资产管理决策至关重要。企业需要定期评估其资产的“净可变现价值”，以避免高估其价值。资产价值的虚高可能导致重大财务差异，并可能误导利益相关者对公司财务健康状况的看法。相反，如果公司意识到其资产的“净可变现价值”下降，则可能需要在资产负债表上减记这些资产的价值，这可能影响盈利能力和投资者的看法。此外，“净可变现价值”不仅与内部会计实践相关，还在遵循会计准则方面发挥着重要作用。一般公认会计原则（GAAP）和国际财务报告准则（IFRS）要求资产以成本或“净可变现价值”较低者入账。这意味着，如果某项资产的市场价值低于其原始成本，公司必须调整该资产的价值，以反映其“净可变现价值”。总之，“净可变现价值”这一概念在会计中是基础性的，因为它确保资产的准确和现实的估值。通过理解和应用这一概念，企业能够更真实地展示其财务状况，这对决策和维护投资者信心都是有利的。随着市场波动和经济条件变化，密切关注资产的“净可变现价值”变得愈加重要，以实现可持续的商业实践和长期成功。