book value

简明释义

单股价值

英英释义

The book value refers to the value of an asset as recorded on a company's balance sheet, representing the original cost minus any accumulated depreciation or amortization.

账面价值是指在公司资产负债表上记录的资产价值,代表原始成本减去任何累计折旧或摊销。

例句

1.Investors often look at the book value 账面价值 to assess whether a stock is undervalued.

投资者通常查看账面价值 book value来评估股票是否被低估。

2.The company's book value 账面价值 is significantly higher than its market value.

该公司的账面价值 book value明显高于其市场价值。

3.The book value 账面价值 of the asset was calculated after depreciation.

该资产的账面价值 book value是在折旧后计算的。

4.A company’s book value 账面价值 can provide insight into its financial health.

公司的账面价值 book value可以提供其财务健康状况的洞察。

5.The book value 账面价值 of equity represents the net assets owned by shareholders.

股权的账面价值 book value代表股东拥有的净资产。

作文

Understanding the concept of book value is crucial for anyone interested in finance and investments. The term book value refers to the value of an asset as it appears on a company's balance sheet. This value is calculated by taking the original cost of the asset and subtracting any accumulated depreciation, amortization, or impairment costs associated with that asset. For investors, knowing the book value of a company can provide insight into its financial health and help them make informed decisions about buying or selling stock.The book value is particularly significant when evaluating a company's stock price. If a company's stock is trading below its book value, it may indicate that the stock is undervalued. Conversely, if the stock price is significantly higher than the book value, it could suggest overvaluation. This relationship between stock price and book value is often used by value investors who seek to identify stocks that are trading at a discount relative to their intrinsic value.Moreover, the book value can also be a useful metric for comparing companies within the same industry. By analyzing the book value of different firms, investors can assess which companies are more efficiently utilizing their assets. For instance, a company with a high book value relative to its market capitalization might be considered a better investment opportunity compared to its peers.However, it is important to note that book value has its limitations. It does not account for intangible assets such as brand reputation, patents, or intellectual property, which can significantly contribute to a company's overall value. As a result, while book value is a valuable tool for analysis, it should not be the sole determinant in investment decisions.In conclusion, the concept of book value plays a vital role in the financial analysis of companies. It provides a snapshot of the company's net worth based on its assets and liabilities, allowing investors to gauge its financial stability. By understanding book value, investors can better navigate the complexities of the stock market and make more informed investment choices. Ultimately, while book value is an essential metric, it should be used in conjunction with other financial indicators to form a comprehensive view of a company's performance and potential for growth.

理解账面价值的概念对于任何对金融和投资感兴趣的人来说都是至关重要的。术语账面价值指的是资产在公司资产负债表上显示的价值。这个值是通过将资产的原始成本减去与该资产相关的累计折旧、摊销或减值成本来计算的。对于投资者来说,了解公司的账面价值可以提供对其财务健康状况的洞察,并帮助他们做出有关买入或卖出股票的明智决定。账面价值在评估公司股票价格时尤其重要。如果公司的股票交易价格低于其账面价值,这可能表明该股票被低估。相反,如果股票价格显著高于账面价值,则可能表明被高估。这种股票价格与账面价值之间的关系通常被价值投资者用来识别那些相对于其内在价值交易折扣的股票。此外,账面价值也可以作为比较同一行业中不同公司的有用指标。通过分析不同公司的账面价值,投资者可以评估哪些公司更有效地利用其资产。例如,与其同行相比,具有较高账面价值相对于市值的公司可能被视为更好的投资机会。然而,需要注意的是,账面价值也有其局限性。它不考虑无形资产,例如品牌声誉、专利或知识产权,这些都可以显著影响公司的整体价值。因此,尽管账面价值是分析的重要工具,但不应成为投资决策的唯一依据。总之,账面价值的概念在公司财务分析中发挥着至关重要的作用。它提供了基于资产和负债的公司净值快照,使投资者能够评估其财务稳定性。通过理解账面价值,投资者可以更好地驾驭股票市场的复杂性,并做出更明智的投资选择。最终,尽管账面价值是一个重要的指标,但它应与其他财务指标结合使用,以形成对公司绩效和增长潜力的全面看法。