cost or market

简明释义

成本或市价

英英释义

例句

1.Investors often look at cost or market prices to determine the best time to sell.

投资者通常查看成本或市场价格，以确定最佳的出售时机。

2.When assessing asset values, always consider cost or market conditions.

在评估资产价值时，总是要考虑成本或市场条件。

3.The accountant decided to value the inventory at the lower of cost or market.

会计决定以较低的成本或市场价值来评估库存。

4.The company recorded its losses based on cost or market valuation methods.

公司根据成本或市场估值方法记录了其损失。

5.In financial reporting, it is important to adhere to the principle of cost or market.

在财务报告中，遵循成本或市场原则是很重要的。

作文

In the world of finance and accounting, the phrase cost or market is often encountered when discussing the valuation of assets. Understanding this concept is crucial for investors, accountants, and business owners alike. The term cost or market refers to the method of valuing inventory or assets based on either their original purchase price (cost) or their current market value. This dual approach can significantly impact financial statements and investment decisions.To elaborate, let’s consider the definition of each component. The cost refers to the amount paid to acquire an asset, including any additional expenses necessary to prepare the asset for use. For example, if a company purchases machinery for $50,000 and incurs another $5,000 in transportation and installation costs, the total cost of the machinery would be $55,000.On the other hand, market value is determined by the current price at which the asset could be sold in the open market. This value can fluctuate based on various factors such as demand, economic conditions, and market trends. If the same machinery mentioned earlier is now valued at $60,000 in the market due to increased demand for manufacturing equipment, the market value would be $60,000.The choice between using cost or market value has significant implications for financial reporting. Generally accepted accounting principles (GAAP) allow companies to report their assets at either cost or market value, but they must be consistent in their approach. If a company chooses to report its inventory at cost, it will reflect the historical cost of acquiring those goods. Conversely, if it opts for market value, the financial statements will reflect the current worth of the inventory, which may provide a more accurate picture of the company's financial health.One important consideration in this context is the principle of conservatism in accounting. This principle suggests that potential losses should be recognized as soon as they are foreseeable, while gains should only be recognized when they are realized. Therefore, if the market value of an asset falls below its cost, the company may need to write down the value of that asset to its market value to avoid overstating its financial position.Additionally, the choice between cost or market can affect a company's tax obligations. For instance, if a company sells an asset for more than its cost, it may incur capital gains taxes based on the profit made from the sale. However, if the asset is reported at market value and sold at a loss, the company may be able to deduct that loss from its taxable income, ultimately reducing its tax liability.In conclusion, the phrase cost or market encapsulates a critical concept in asset valuation that can influence financial reporting, investment strategies, and tax implications. By understanding the differences between cost and market value, stakeholders can make informed decisions that align with their financial goals. As markets continue to evolve, the importance of accurately assessing cost or market values will remain a fundamental aspect of sound financial management.

在金融和会计的世界中，短语cost or market通常在讨论资产估值时出现。理解这一概念对投资者、会计师和企业主而言至关重要。术语cost or market指的是根据资产的原始购买价格（成本）或其当前市场价值来评估库存或资产的方法。这种双重方法可能会显著影响财务报表和投资决策。进一步说明，让我们考虑每个组成部分的定义。cost是指获得资产所支付的金额，包括为使资产可用而必须支付的任何额外费用。例如，如果一家公司以50,000美元购买机器，并且产生了5,000美元的运输和安装费用，则该机器的总cost为55,000美元。另一方面，market价值是由资产在公开市场上可以出售的当前价格决定的。由于需求、经济状况和市场趋势等各种因素，这一价值可能会波动。如果前面提到的机器由于对制造设备需求增加而现在在市场上的价值为60,000美元，则其market价值为60,000美元。在财务报告中选择使用cost or market价值对公司有重大影响。公认会计原则（GAAP）允许公司以cost或market价值报告其资产，但必须在其方法上保持一致。如果一家公司选择按cost报告其库存，它将反映获取这些商品的历史成本。相反，如果它选择market价值，则财务报表将反映库存的当前价值，这可能更准确地描绘公司的财务健康状况。在这种情况下，一个重要的考虑因素是会计中的保守原则。该原则建议，潜在损失应在可预见时立即确认，而收益则应仅在实现时确认。因此，如果资产的市场价值低于其cost，公司可能需要将该资产的价值减记至其market价值，以避免高估其财务状况。此外，在税收义务方面，选择cost or market也可能影响公司的税务责任。例如，如果一家公司以超过其cost的价格出售资产，它可能因销售获利而产生资本利得税。然而，如果资产按market价值报告并以亏损出售，公司可能能够从其应纳税收入中扣除该损失，从而最终减少其税负。总之，短语cost or market概括了资产估值中的一个关键概念，这可能影响财务报告、投资策略和税务影响。通过理解cost和market价值之间的差异，利益相关者可以做出与其财务目标一致的明智决策。随着市场的不断发展，准确评估cost or market价值的重要性将始终是健全财务管理的基本方面。