valuation at cost

简明释义

成本估价

英英释义

例句

1.The accountant emphasized that valuation at cost provides a more conservative view of asset values.

会计师强调，按成本计价提供了资产价值更为保守的视角。

2.During the audit, the auditors verified the valuation at cost of the company’s machinery and equipment.

在审计过程中，审计员核实了公司的机械和设备的按成本计价。

3.For tax purposes, businesses often use valuation at cost to determine the value of their fixed assets.

出于税务目的，企业通常使用按成本计价来确定其固定资产的价值。

4.The company reported its inventory using valuation at cost to reflect the actual expenses incurred in acquiring the goods.

公司采用按成本计价的方式报告其库存，以反映获取商品所产生的实际费用。

5.Investors should consider the valuation at cost method when evaluating the financial health of a company.

投资者在评估公司的财务健康状况时，应考虑按成本计价的方法。

作文

In the world of accounting and finance, understanding various valuation methods is crucial for accurate financial reporting and decision-making. One such method is valuation at cost, which refers to the practice of recording an asset's value based on its original purchase price rather than its current market value. This approach is widely used in financial statements and can significantly impact a company's balance sheet. To comprehend the significance of valuation at cost, it is essential to consider its advantages and disadvantages. One of the primary benefits is that it provides a straightforward and objective measure of an asset's worth. By using the historical cost, companies can avoid the complexities and subjectivity associated with estimating current market values, which can fluctuate due to various factors such as economic conditions and market demand. This stability makes it easier for stakeholders to understand a company's financial position. Moreover, valuation at cost aligns with the principle of conservatism in accounting. This principle suggests that potential expenses and liabilities should be recognized as soon as possible, while revenues should only be recorded when they are assured. By valuing assets at their cost, companies ensure that they do not overstate their financial position, thus providing a more conservative view of their net worth. However, despite these advantages, there are notable drawbacks to relying solely on valuation at cost. One major issue is that this method does not account for inflation or changes in market conditions. Over time, the purchasing power of money decreases, and the historical cost of an asset may no longer reflect its true economic value. For instance, if a company purchased a piece of machinery for $10,000 a decade ago, its current market value might be significantly higher due to advancements in technology and increased demand. Relying on valuation at cost in this scenario could mislead investors and other stakeholders about the company's actual worth. Additionally, valuation at cost can lead to a lack of comparability between companies. Different firms may have acquired similar assets at different times and prices, making it challenging to assess their relative performance accurately. This discrepancy can hinder investors' ability to make informed decisions when comparing investment opportunities. In conclusion, while valuation at cost serves as a fundamental method in accounting, it is essential to recognize its limitations. Companies should consider supplementing this approach with other valuation methods, such as fair value accounting, to provide a more comprehensive view of their financial health. By integrating various valuation techniques, businesses can present a clearer picture of their assets and liabilities, ultimately aiding stakeholders in making better-informed decisions. Understanding valuation at cost and its implications is vital for anyone involved in finance, as it shapes the way we perceive and analyze a company's financial standing.

在会计和金融的世界里，理解各种估值方法对于准确的财务报告和决策至关重要。其中一种方法是按成本估值，它指的是根据资产的原始购买价格而不是其当前市场价值来记录资产的价值。这种方法在财务报表中被广泛使用，并可能对公司的资产负债表产生重大影响。要理解按成本估值的重要性，必须考虑其优缺点。其主要优点之一是它提供了一种简单明了、客观的资产价值衡量标准。通过使用历史成本，公司可以避免与估计当前市场价值相关的复杂性和主观性，而这些市场价值可能因经济条件和市场需求等各种因素而波动。这种稳定性使得利益相关者更容易理解公司的财务状况。此外，按成本估值符合会计中的保守原则。该原则建议，一旦可能的费用和负债应尽早确认，而收入应仅在确定时记录。通过按成本估值资产，公司确保不会夸大其财务状况，从而提供了公司净值的更保守的视角。然而，尽管有这些优点，单靠按成本估值也存在明显的缺点。一个主要问题是这种方法不考虑通货膨胀或市场条件的变化。随着时间的推移，货币的购买力下降，资产的历史成本可能不再反映其真实的经济价值。例如，如果一家公司十年前以10,000美元的价格购买了一台机器，那么由于技术进步和需求增加，其当前市场价值可能会高得多。在这种情况下，依赖按成本估值可能会误导投资者和其他利益相关者关于公司的实际价值。此外，按成本估值可能导致公司之间缺乏可比性。不同公司可能在不同的时间和价格下获得类似的资产，这使得准确评估其相对表现变得具有挑战性。这种差异可能会妨碍投资者在比较投资机会时做出明智的决策。总之，尽管按成本估值作为会计中的基本方法，但认识到其局限性至关重要。公司应考虑将这种方法与其他估值方法（如公允价值会计）结合使用，以提供其财务健康状况的更全面视角。通过整合各种估值技术，企业可以呈现出更清晰的资产和负债状况，最终帮助利益相关者做出更明智的决策。理解按成本估值及其影响对于任何参与金融的人来说都是至关重要的，因为这塑造了我们对公司财务状况的看法和分析。