present worth of salvage

简明释义

残值折现值

英英释义

例句

1.The accountant noted that the present worth of salvage was underestimated in the initial project analysis, leading to a revision of the 残值的现值.

会计注意到在初步项目分析中低估了残值的现值，导致对其价值进行了修订。

2.The engineer calculated the present worth of salvage to determine the total value of the project after its useful life, which is 残值的现值.

工程师计算了残值的现值以确定项目在其使用寿命结束后的总价值。

3.In capital budgeting, the present worth of salvage can significantly affect the net present value of a project, or 残值的现值可能会显著影响项目的净现值。

在资本预算中，残值的现值可能会显著影响项目的净现值。

4.When assessing the lifecycle cost of a building, it is essential to include the present worth of salvage, which refers to the 残值的现值 at the end of its life.

在评估建筑的生命周期成本时，必须包括残值的现值，即其使用寿命结束时的价值。

5.Investing in equipment requires understanding the present worth of salvage to make informed financial decisions, which means knowing its 残值的现值.

投资设备需要了解残值的现值以做出明智的财务决策，这意味着要知道它的价值。

作文

In the realm of finance and engineering economics, understanding the concept of the present worth of salvage is crucial for making informed decisions about investments and project evaluations. The present worth of salvage refers to the current value of an asset at the end of its useful life, considering its potential resale value or scrap value. This concept plays a significant role in determining whether an investment is worthwhile and how it fits into the broader financial picture of a company or individual.When evaluating a new project or investment, one must consider not only the initial costs and ongoing expenses but also the expected return at the end of the project's life. The present worth of salvage allows investors and managers to estimate how much they can recover from an asset once it is no longer useful. This figure is essential as it provides a more comprehensive view of the overall financial implications of a project.To calculate the present worth of salvage, one typically discounts the future salvage value back to its present value using an appropriate discount rate. This process involves applying the formula for present value, which takes into account the time value of money—a fundamental principle in finance that recognizes that a dollar today is worth more than a dollar in the future due to its potential earning capacity.For example, if a company purchases machinery for $100,000 with an expected lifespan of ten years, and it anticipates selling the machinery for $10,000 at the end of its useful life, the present worth of salvage would be calculated by discounting that $10,000 back to its present value using the company's required rate of return. If the discount rate is 5%, the calculation would show that the present worth of salvage is less than the nominal $10,000 due to the time value of money. This discounted value should then be factored into the overall cost-benefit analysis of the project.Understanding the present worth of salvage is particularly important in capital budgeting decisions. Companies often face choices between multiple projects, and the ability to accurately assess the potential recovery from assets at the end of their lives can significantly influence which projects are pursued. By including the present worth of salvage in their analyses, decision-makers can make more rational choices that align with their financial goals and risk tolerance.Moreover, the present worth of salvage can also affect depreciation strategies. Different methods of depreciation impact the reported earnings of a company and its tax obligations. By accurately assessing the present worth of salvage, businesses can choose a depreciation method that maximizes their financial advantage over time.In conclusion, the concept of present worth of salvage is a vital component in financial decision-making, particularly in project evaluation and capital budgeting. It enables investors and managers to account for the future value of an asset's recovery at the end of its life, thus allowing for a more comprehensive analysis of investment opportunities. As the business environment becomes increasingly competitive, understanding and applying the present worth of salvage will continue to be essential for achieving financial success and sustainability.

在金融和工程经济学的领域，理解残值现值的概念对于做出明智的投资和项目评估决策至关重要。残值现值指的是资产在其使用寿命结束时的当前价值，考虑到其潜在的转售价值或废料价值。这个概念在决定投资是否值得以及它如何融入公司的整体财务图景中扮演着重要角色。在评估新项目或投资时，必须考虑的不仅是初始成本和持续费用，还有项目生命周期结束时的预期回报。残值现值使投资者和管理者能够估算在资产不再有用时能从中回收多少。这一数字至关重要，因为它提供了对项目整体财务影响的更全面视角。要计算残值现值，通常需要使用适当的折现率将未来的残值折现回其现值。这个过程涉及应用现值公式，考虑到货币的时间价值——这是金融学中的一个基本原则，承认今天的一美元比未来的一美元更有价值，因为它具有潜在的盈利能力。例如，如果一家公司以100,000美元购买机器，预期使用寿命为十年，并预计在其使用寿命结束时以10,000美元出售该机器，则残值现值将通过使用公司的必要回报率将这10,000美元折现回其现值来计算。如果折现率为5%，则计算结果显示残值现值低于名义上的10,000美元，这归因于货币的时间价值。这个折现值应该纳入项目的整体成本效益分析中。理解残值现值在资本预算决策中尤其重要。公司常常面临多个项目之间的选择，准确评估资产在其生命周期结束时的潜在回收能力可以显著影响追求哪些项目。通过在分析中包含残值现值，决策者可以做出与其财务目标和风险承受能力相一致的更理性选择。此外，残值现值还可以影响折旧策略。不同的折旧方法会影响公司的报告收益及其税务义务。通过准确评估残值现值，企业可以选择一种最大化其长期财务优势的折旧方法。总之，残值现值的概念是财务决策中的一个重要组成部分，特别是在项目评估和资本预算方面。它使投资者和管理者能够考虑资产在其生命周期结束时的回收的未来价值，从而允许对投资机会进行更全面的分析。随着商业环境变得越来越竞争，理解和应用残值现值将继续对实现财务成功和可持续性至关重要。