asset out of book

简明释义

簿外资产

英英释义

例句

1.To improve financial reporting, the company chose to asset out of book its underperforming investments.

为了改善财务报告，公司选择将其表现不佳的投资资产出账。

2.Before the audit, we need to asset out of book any non-performing loans.

在审计之前，我们需要将任何不良贷款资产出账。

3.The finance team recommended to asset out of book the equipment that was no longer in use.

财务团队建议将不再使用的设备资产出账。

4.It’s essential to asset out of book any damaged property to maintain accurate financial records.

将任何受损财产资产出账对于保持准确的财务记录至关重要。

5.The accountant decided to asset out of book any obsolete inventory to reflect the true value of the company's assets.

会计决定将任何过时的库存资产出账，以反映公司的真实资产价值。

作文

In the world of finance and accounting, the term asset out of book refers to an asset that is not recorded on a company's balance sheet. This can happen for various reasons, such as when an asset is fully depreciated, sold, or simply not recognized in the financial records. Understanding this concept is crucial for investors and financial analysts because it can significantly impact the valuation of a company. When assessing a company's financial health, one must consider both the assets listed on the balance sheet and those that are asset out of book. For instance, consider a technology company that has developed proprietary software. The software may have a significant value in terms of future revenue generation; however, if it was internally developed and not purchased, it might not appear on the balance sheet. Thus, the company's true worth could be underestimated if analysts only look at the assets recorded in the books. This highlights the importance of recognizing asset out of book items when evaluating a company's overall performance. Furthermore, the concept of asset out of book is also relevant in the context of mergers and acquisitions. During due diligence, potential buyers need to identify all assets, including those that may not be formally documented. For example, a company might have valuable intellectual property or customer relationships that are not recorded as tangible assets. Ignoring these could lead to an inaccurate assessment of the target company's value. Another important aspect of asset out of book is its implications for tax purposes. Companies may choose to keep certain assets off their books to minimize taxable income. However, this practice can lead to complications, especially if the company is later audited. Regulatory bodies often scrutinize companies for transparency in their financial reporting, and failing to disclose asset out of book items can result in penalties or loss of credibility. In summary, the term asset out of book encompasses a variety of scenarios where assets are not reflected in the financial statements of a company. It is essential for investors and analysts to recognize these assets when making informed decisions about a company's financial health and valuation. By considering both on-balance and off-balance sheet assets, stakeholders can gain a more comprehensive understanding of a company's true worth. As financial markets become increasingly complex, the ability to identify and evaluate asset out of book assets will continue to be a critical skill for professionals in the field. Ultimately, understanding the nuances of asset out of book can lead to better investment strategies, more accurate financial forecasting, and improved corporate governance. As we move forward in an ever-evolving financial landscape, the recognition of all assets—whether they are on the books or not—will play a pivotal role in driving business success and ensuring accountability in financial reporting.

在金融和会计的世界中，术语asset out of book指的是未记录在公司资产负债表上的资产。这可能发生在各种情况下，例如当资产完全折旧、出售或根本未在财务记录中确认时。理解这一概念对投资者和财务分析师至关重要，因为它可能会显著影响公司的估值。在评估一家公司的财务健康状况时，必须考虑资产负债表上列出的资产以及那些asset out of book的资产。例如，考虑一家技术公司开发了专有软件。该软件在未来收入产生方面可能具有显著价值；然而，如果它是内部开发而非购买的，它可能不会出现在资产负债表上。因此，如果分析师只查看账簿中记录的资产，公司真正的价值可能会被低估。这突显了在评估公司整体业绩时，识别asset out of book项目的重要性。此外，asset out of book的概念在并购背景下也很相关。在尽职调查过程中，潜在买家需要识别所有资产，包括那些可能没有正式记录的资产。例如，一家公司可能拥有有价值的知识产权或客户关系，这些都没有作为有形资产记录。如果忽视这些内容，可能会导致对目标公司价值的不准确评估。asset out of book的另一个重要方面是其对税务的影响。公司可能选择将某些资产保留在账外，以减少应纳税收入。然而，这种做法可能会导致复杂情况，特别是在公司后来接受审计时。监管机构通常会审查公司在财务报告中的透明度，未能披露asset out of book项目可能会导致罚款或失去信誉。总之，术语asset out of book涵盖了各种未反映在公司财务报表中的资产场景。投资者和分析师认识到这些资产在做出有关公司财务健康状况和估值的明智决策时至关重要。通过考虑资产负债表内外的资产，利益相关者可以更全面地了解公司的真实价值。随着金融市场日益复杂，识别和评估asset out of book资产的能力将继续成为该领域专业人士的一项关键技能。最终，理解asset out of book的细微差别可以带来更好的投资策略、更准确的财务预测以及改善的公司治理。随着我们在不断发展的金融环境中前行，识别所有资产——无论它们是否在账上——将在推动商业成功和确保财务报告问责制方面发挥关键作用。