carrying value

简明释义

存货的储囤价值

英英释义

例句

1.Investors should look at the carrying value of a company's goodwill when assessing its overall worth.

投资者在评估公司的整体价值时，应关注公司的商誉的账面价值。

2.When evaluating a potential acquisition, it's important to consider the carrying value of the target company's assets.

在评估潜在收购时，考虑目标公司资产的账面价值是很重要的。

3.The company's assets are listed at their carrying value, which reflects their original cost minus any depreciation.

公司的资产以其账面价值列出，反映了其原始成本减去任何折旧。

4.The carrying value of inventory can significantly affect the balance sheet and financial ratios.

库存的账面价值会显著影响资产负债表和财务比率。

5.The carrying value of fixed assets is adjusted annually to reflect depreciation.

固定资产的账面价值每年调整以反映折旧。

作文

In the world of finance and accounting, understanding the concept of carrying value is essential for both professionals and students alike. The term carrying value refers to the value at which an asset is recognized on the balance sheet. This value is often derived from the original cost of the asset minus any accumulated depreciation or impairment costs. For instance, if a company purchases a piece of machinery for $100,000 and it has depreciated by $30,000 over five years, its carrying value would be $70,000. The carrying value plays a significant role in financial reporting and analysis. Investors and stakeholders rely on accurate financial statements to make informed decisions. If the carrying value of an asset is not correctly reported, it could lead to misinterpretations of a company's financial health. Furthermore, the carrying value can affect a company's tax obligations. For example, when an asset is sold, the difference between the sale price and the carrying value is considered a gain or loss, impacting the taxable income.Moreover, the carrying value is also important in assessing a company's overall valuation. Investors often analyze the carrying value of assets in conjunction with other financial metrics to gauge the company's performance and potential for growth. A higher carrying value may indicate that a company has made significant investments in its assets, while a lower carrying value could suggest that the company is either not investing enough or that its assets are losing value.In addition to its implications for investors, the carrying value is crucial for internal management as well. Companies must regularly assess their assets' carrying value to ensure they are accurately reflecting their worth on financial statements. This assessment often involves re-evaluating the useful life of an asset or considering any impairments that may have occurred due to market changes or technological advancements.Furthermore, the concept of carrying value is not limited to tangible assets. Intangible assets, such as patents or trademarks, also have a carrying value that reflects their worth on the balance sheet. The calculation of an intangible asset's carrying value may involve amortization, which spreads the cost of the asset over its useful life. This ensures that the financial statements provide a realistic view of the asset's value over time.In conclusion, the term carrying value is a fundamental concept in accounting and finance that has far-reaching implications for both external stakeholders and internal management. Understanding how to calculate and interpret carrying value is vital for making informed business decisions and ensuring accurate financial reporting. As businesses continue to evolve and face new challenges, the importance of accurately determining carrying value will only increase, highlighting the need for ongoing education and awareness in this area.

在金融和会计的世界中，理解账面价值这一概念对专业人士和学生来说都是至关重要的。账面价值一词是指资产在资产负债表上确认的价值。这个价值通常是从资产的原始成本中减去任何累计折旧或减值费用得出的。例如，如果一家公司以100,000美元购买一台机器，并且在五年内折旧了30,000美元，那么它的账面价值将为70,000美元。账面价值在财务报告和分析中扮演着重要角色。投资者和利益相关者依赖准确的财务报表来做出明智的决策。如果资产的账面价值没有正确报告，可能会导致对公司财务健康状况的误解。此外，账面价值还可能影响公司的税务义务。例如，当资产被出售时，销售价格与账面价值之间的差额被视为收益或损失，从而影响应税收入。此外，账面价值在评估公司的整体估值中也很重要。投资者通常会将资产的账面价值与其他财务指标结合起来分析，以评估公司的业绩和增长潜力。较高的账面价值可能表明公司在其资产上进行了重大投资，而较低的账面价值则可能暗示公司要么没有足够投资，要么其资产贬值。除了对投资者的影响外，账面价值对内部管理同样至关重要。公司必须定期评估其资产的账面价值，以确保在财务报表中准确反映其价值。这种评估通常涉及重新评估资产的使用寿命或考虑由于市场变化或技术进步而发生的任何减值。此外，账面价值的概念并不仅限于有形资产。无形资产，如专利或商标，也具有反映其在资产负债表上价值的账面价值。计算无形资产的账面价值可能涉及摊销，将资产的成本分摊到其使用寿命中。这确保财务报表提供了资产价值随时间变化的现实视图。总之，账面价值这一术语是会计和金融中的基本概念，对外部利益相关者和内部管理都有深远的影响。理解如何计算和解释账面价值对做出明智的商业决策和确保准确的财务报告至关重要。随着企业不断发展并面临新的挑战，准确确定账面价值的重要性只会增加，这突显了在这一领域持续教育和意识的必要性。