valuation allowance

简明释义

估价备抵,估价损失贴补

英英释义

例句

1.The accountant explained how the valuation allowance affects the overall tax liability of the business.

会计解释了估值准备如何影响企业的整体税负。

2.After reviewing its financials, the firm decided to increase its valuation allowance for doubtful accounts.

在审查财务报表后，公司决定增加其对可疑账款的估值准备。

3.Investors should pay attention to the valuation allowance in the financial statements as it can indicate potential risks.

投资者应关注财务报表中的估值准备，因为这可能表明潜在风险。

4.The company recognized a valuation allowance to account for potential losses on its deferred tax assets.

公司确认了一个估值准备以应对其递延税资产可能发生的损失。

5.A valuation allowance is necessary when there is uncertainty about future taxable income.

当未来的应税收入存在不确定性时，必须设立估值准备。

作文

In the world of accounting and finance, understanding the concept of valuation allowance is crucial for accurately assessing the value of a company's assets, particularly in relation to deferred tax assets. A valuation allowance is essentially a reserve that a company establishes to reduce the carrying amount of its deferred tax assets to the amount that is more likely than not to be realized. This means that if a company anticipates that it will not be able to utilize some of its tax benefits due to insufficient taxable income in the future, it must create a valuation allowance to reflect this potential shortfall.The importance of a valuation allowance cannot be overstated, especially when preparing financial statements. Investors and stakeholders rely on these documents to make informed decisions about the company's financial health. If a company fails to account for a valuation allowance, it may present an overly optimistic view of its financial position. For instance, if a company has significant deferred tax assets but does not establish an appropriate valuation allowance, it could mislead investors into believing that those assets are fully realizable. This could result in inflated stock prices and ultimately lead to substantial losses when the market corrects itself.To illustrate the impact of a valuation allowance, consider a hypothetical company, ABC Corp, which has $1 million in deferred tax assets. After analyzing its future profitability, the management determines that it is unlikely to generate enough taxable income to utilize $400,000 of those assets. In this case, ABC Corp would need to establish a valuation allowance of $400,000 against its deferred tax assets. This adjustment would reduce the net deferred tax assets reported on the balance sheet to $600,000, providing a more realistic picture of what the company can actually use in terms of tax benefits.The process of determining the necessary valuation allowance involves significant judgment and requires management to assess various factors, including historical earnings, future projections, and the overall economic environment. Companies often revisit their valuation allowance assessments periodically, adjusting them as new information becomes available or as conditions change. This ongoing evaluation ensures that the financial statements remain accurate and reflective of the company's true financial situation.Moreover, the valuation allowance plays a critical role in compliance with accounting standards, such as GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards). These frameworks require companies to recognize a valuation allowance when it is more likely than not that some portion of the deferred tax asset will not be realized. Failure to comply with these standards can result in regulatory scrutiny and potential penalties.In conclusion, the concept of valuation allowance is a fundamental aspect of financial reporting and analysis. It serves as a safeguard against overestimating the realizable value of deferred tax assets, thereby protecting investors and ensuring transparency in financial statements. By establishing a valuation allowance, companies can provide a more accurate depiction of their financial health, which is essential for maintaining investor confidence and making sound business decisions.

在会计和金融领域，理解估值准备的概念对于准确评估公司资产的价值至关重要，特别是在与递延税项资产相关的情况下。估值准备本质上是公司建立的一种储备，用于将其递延税项资产的账面价值降低到更有可能实现的金额。这意味着，如果一家公司预计由于未来的应税收入不足而无法利用其某些税收优惠，则必须创建估值准备来反映这一潜在短缺。估值准备的重要性不容小觑，尤其是在编制财务报表时。投资者和利益相关者依赖这些文件做出关于公司财务健康状况的明智决策。如果一家公司未能对估值准备进行会计处理，可能会呈现出过于乐观的财务状况。例如，如果一家公司拥有大量递延税项资产但未建立适当的估值准备，则可能会误导投资者相信这些资产是完全可实现的。这可能导致股票价格虚高，并最终在市场自我修正时造成重大损失。为了说明估值准备的影响，考虑一个假设的公司ABC Corp，该公司拥有100万美元的递延税项资产。在分析其未来盈利能力后，管理层确定不太可能产生足够的应税收入来利用其中的40万美元。在这种情况下，ABC Corp需要建立40万美元的估值准备，以抵消其递延税项资产。这一调整将把资产负债表上报告的净递延税项资产减少到60万美元，从而提供了一个更现实的公司实际可以使用的税收优惠的图景。确定必要的估值准备的过程涉及重大判断，并要求管理层评估各种因素，包括历史收益、未来预测和整体经济环境。公司通常会定期重新审视其估值准备评估，随着新信息的出现或条件的变化进行调整。这种持续评估确保财务报表保持准确，真实反映公司的财务状况。此外，估值准备在遵守会计标准方面起着关键作用，如GAAP（一般公认会计原则）和IFRS（国际财务报告准则）。这些框架要求公司在递延税项资产的某些部分不太可能实现时确认估值准备。未能遵守这些标准可能会导致监管审查和潜在处罚。总之，估值准备的概念是财务报告和分析的基本方面。它作为防止高估递延税项资产可实现价值的保护措施，从而保护投资者并确保财务报表的透明度。通过建立估值准备，公司可以提供更准确的财务健康状况描述，这对于维护投资者信心和做出明智的商业决策至关重要。