net book value

简明释义

纯帐面价值

英英释义

例句

1.The net book value of the equipment decreased due to depreciation.

设备的净账面价值因折旧而减少。

2.The net book value helps in determining if an asset is overvalued or undervalued.

在确定资产是否被高估或低估时，净账面价值非常有帮助。

3.Investors often look at the net book value to assess the company's worth.

投资者通常查看净账面价值来评估公司的价值。

4.The company reported a net book value of $1 million for its assets.

该公司报告其资产的净账面价值为100万美元。

5.To calculate the net book value, you subtract accumulated depreciation from the original cost.

要计算净账面价值，需要从原始成本中减去累计折旧。

作文

Understanding the concept of net book value is crucial for anyone involved in finance or accounting. The net book value refers to the value of an asset as it appears on a company's balance sheet, which is calculated by taking the original cost of the asset and subtracting any accumulated depreciation or amortization. This figure gives investors and analysts insight into the actual worth of an asset over time, reflecting its current value after accounting for wear and tear, obsolescence, or market fluctuations.In practical terms, when a company purchases machinery, equipment, or any other asset, it records the purchase at its original cost. Over time, as the asset is used, it depreciates in value. For instance, if a company buys a piece of machinery for $100,000 and it has a useful life of 10 years, it might depreciate at a rate of $10,000 per year. After three years, the net book value of that machinery would be $70,000 ($100,000 original cost minus $30,000 accumulated depreciation).The net book value is particularly important for investors looking to assess the financial health of a company. By examining the net book value of assets, they can determine whether a company is managing its resources effectively. A higher net book value indicates that a company has more valuable assets, which can be a positive sign for potential investors. Conversely, if the net book value is low relative to the market value of the company, it may indicate that the company is not utilizing its assets efficiently or that the assets are becoming obsolete.Another aspect to consider is that the net book value does not always reflect the true market value of an asset. Market conditions can cause assets to appreciate or depreciate significantly, meaning that the net book value could be much lower than what an asset could fetch in the open market. This discrepancy is particularly evident in real estate, where property values can fluctuate wildly due to economic factors, zoning changes, or shifts in demand.Moreover, businesses may choose different methods of depreciation, such as straight-line or declining balance, which can affect the net book value. These choices can have significant implications for financial reporting and tax calculations. Therefore, understanding how a company calculates its net book value is essential for stakeholders who wish to make informed decisions based on financial statements.In summary, the net book value is a fundamental concept in accounting that provides valuable insights into a company's asset management and financial health. By understanding how to calculate and interpret the net book value, investors and analysts can make better-informed decisions regarding their investments. It is crucial to remember that while the net book value offers a snapshot of an asset's worth, it should be considered alongside other financial metrics to gain a comprehensive view of a company's overall performance and market position.

理解净账面价值的概念对任何参与财务或会计的人来说都是至关重要的。净账面价值是指资产在公司资产负债表上的价值，这一数字是通过将资产的原始成本减去任何累计折旧或摊销来计算的。这个数字为投资者和分析师提供了资产随时间变化的实际价值的洞察，反映了在考虑磨损、过时或市场波动后资产的当前价值。在实际操作中，当一家公司购买机器、设备或任何其他资产时，它会以其原始成本记录该购买。随着时间的推移，随着资产的使用，其价值会贬值。例如，如果一家公司以100,000美元的价格购买一台机器，而它的使用寿命为10年，则每年可能贬值10,000美元。在三年后，该机器的净账面价值将为70,000美元（100,000美元的原始成本减去30,000美元的累计折旧）。对于希望评估公司财务健康状况的投资者而言，净账面价值尤其重要。通过审查资产的净账面价值，他们可以确定公司是否有效地管理其资源。较高的净账面价值表明公司拥有更多有价值的资产，这可能是潜在投资者的积极信号。相反，如果净账面价值相对于公司的市场价值较低，这可能表明公司未能有效利用其资产或这些资产正在变得过时。另一个需要考虑的方面是，净账面价值并不总是反映资产的真实市场价值。市场条件可能导致资产显著升值或贬值，这意味着净账面价值可能远低于资产在公开市场上能够获得的价格。这种差异在房地产中尤为明显，因为由于经济因素、分区变更或需求变化，物业价值可能剧烈波动。此外，企业可能选择不同的折旧方法，例如直线法或递减余额法，这可能会影响净账面价值。这些选择可能对财务报告和税务计算产生重大影响。因此，了解公司如何计算其净账面价值对于希望根据财务报表做出明智决策的利益相关者至关重要。总之，净账面价值是会计中的一个基本概念，为公司资产管理和财务健康提供了宝贵的洞察。通过了解如何计算和解释净账面价值，投资者和分析师可以做出更明智的投资决策。必须记住，虽然净账面价值提供了资产价值的快照，但应与其他财务指标结合考虑，以全面了解公司的整体业绩和市场地位。