carrying value

简明释义

放款银行对抵押品的作价

英英释义

例句

1.When assessing the carrying value, we must consider depreciation.

在评估账面价值时，我们必须考虑折旧。

2.The company's carrying value of the equipment is lower than its market value.

公司的账面价值低于其市场价值。

3.The carrying value of the inventory was updated at the end of the fiscal year.

在财政年度结束时，库存的账面价值被更新。

4.Investors often look at the carrying value to determine if a stock is undervalued.

投资者通常查看账面价值来判断股票是否被低估。

5.After the impairment test, the carrying value of the asset was adjusted.

经过减值测试后，资产的账面价值被调整。

作文

The concept of carrying value is crucial in the field of accounting and finance. It 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, adjusted for any depreciation, amortization, or impairment costs. Understanding carrying value is essential for investors, accountants, and financial analysts as it provides insight into the actual worth of a company's assets over time.For instance, consider a company that purchases a piece of machinery for $100,000. Over the years, as the machinery is used, it depreciates in value. If the company uses a straight-line depreciation method over ten years, the annual depreciation expense would be $10,000. After five years, the carrying value of the machinery would be calculated as follows: $100,000 (original cost) - ($10,000 x 5 years) = $50,000. This $50,000 represents the carrying value of the machinery on the balance sheet at that point in time.The importance of knowing the carrying value cannot be overstated, especially when it comes to making informed investment decisions. Investors often look at a company's balance sheet to assess its financial health. A significant difference between the market value and the carrying value of assets can indicate potential issues. For example, if a company’s assets have a carrying value of $1 million, but they are only valued at $600,000 in the market, it may raise red flags about the company’s operational efficiency or future profitability.Furthermore, the carrying value plays a vital role during mergers and acquisitions. When one company acquires another, understanding the carrying value of the target company's assets is necessary for determining the purchase price. If the acquiring company pays significantly more than the carrying value, it must justify this premium based on expected synergies or growth opportunities.Additionally, companies must regularly review their assets to ensure that the carrying value reflects their current worth. This process is known as impairment testing. If an asset's market value drops significantly below its carrying value, the company may need to write down the asset, which can impact its financial statements and overall valuation. This write-down will reduce the carrying value on the balance sheet and recognize a loss on the income statement, affecting the company's profitability.In conclusion, the term carrying value encapsulates the ongoing worth of an asset as recorded in financial statements. It is a dynamic figure that changes over time due to factors like depreciation and impairment. Understanding this concept is vital for stakeholders in assessing a company's financial position, making investment decisions, and evaluating corporate transactions. As such, the carrying value serves as a benchmark for measuring the economic value of assets and plays a pivotal role in the broader context of financial analysis and strategic planning.

“账面价值”这一概念在会计和金融领域至关重要。它指的是资产在资产负债表上被确认的价值。这个价值通常是根据资产的原始成本，调整任何折旧、摊销或减值成本而得出的。理解“账面价值”对投资者、会计师和金融分析师来说至关重要，因为它提供了对公司资产随时间变化的实际价值的洞察。例如，考虑一家购买了一台价值100,000美元的机器的公司。随着时间的推移，随着机器的使用，其价值会贬值。如果公司采用直线法折旧，折旧年限为十年，则每年的折旧费用为10,000美元。在五年后，这台机器的“账面价值”将计算如下：100,000美元（原始成本）-（10,000美元 x 5年）= 50,000美元。这个50,000美元代表了此时资产负债表上机器的“账面价值”。了解“账面价值”的重要性不言而喻，尤其是在做出明智的投资决策时。投资者通常查看公司的资产负债表来评估其财务健康状况。资产的市场价值与“账面价值”之间的显著差异可能表明潜在问题。例如，如果一家公司的资产“账面价值”为100万美元，但在市场上的价值仅为60万美元，那么可能会引发有关该公司运营效率或未来盈利能力的警示。此外，“账面价值”在并购过程中也发挥着至关重要的作用。当一家公司收购另一家公司时，了解目标公司资产的“账面价值”对于确定购买价格是必要的。如果收购公司支付的价格远高于“账面价值”，则必须基于预期的协同效应或增长机会来证明这种溢价。此外，公司必须定期审查其资产，以确保“账面价值”反映其当前价值。这个过程称为减值测试。如果某项资产的市场价值显著低于其“账面价值”，公司可能需要对资产进行减记，这可能会影响其财务报表和整体估值。这种减记将降低资产负债表上的“账面价值”，并在损益表上确认损失，从而影响公司的盈利能力。总之，术语“账面价值”概括了资产在财务报表中记录的持续价值。这是一个动态数字，随着折旧和减值等因素随时间变化。理解这一概念对于利益相关者评估公司的财务状况、做出投资决策和评估企业交易至关重要。因此，“账面价值”作为衡量资产经济价值的基准，在财务分析和战略规划的更广泛背景中发挥着关键作用。