valuation adjustment

简明释义

估价调整

英英释义

例句

1.The accountant prepared a report detailing the necessary valuation adjustment 估值调整 for the quarterly earnings.

会计准备了一份报告，详细说明了季度收益所需的估值调整 valuation adjustment。

2.A significant valuation adjustment 估值调整 was made after the merger to align the company’s worth.

在合并后进行了重大估值调整 valuation adjustment以使公司的价值一致。

3.Investors were concerned about the valuation adjustment 估值调整 that might impact their returns.

投资者对可能影响他们回报的估值调整 valuation adjustment表示担忧。

4.The financial analyst suggested a valuation adjustment 估值调整 to reflect the current market conditions.

财务分析师建议进行一次估值调整 valuation adjustment以反映当前的市场状况。

5.Due to increased competition, the company had to make a valuation adjustment 估值调整 on its assets.

由于竞争加剧，公司不得不对其资产进行估值调整 valuation adjustment。

作文

In the world of finance and accounting, the term valuation adjustment refers to the changes made to the estimated value of an asset or liability. These adjustments are crucial for accurately reflecting the true economic value of a company's holdings or obligations. For instance, when a company acquires a new asset, it must assess its fair market value at the time of purchase. However, this value may fluctuate due to market conditions, economic factors, or changes in the asset's condition over time. Therefore, a valuation adjustment is necessary to ensure that the financial statements present a realistic picture of the company's worth.One common scenario where valuation adjustment comes into play is in the context of investments. Investors often need to adjust the value of their portfolios based on current market trends. If the market value of a stock decreases significantly, investors may need to make a valuation adjustment to reflect this loss in their financial reports. Conversely, if a stock appreciates in value, an upward valuation adjustment may be warranted. This practice helps investors maintain accurate records and make informed decisions about buying or selling assets.Moreover, valuation adjustments can also occur in real estate. Property values can change due to various factors, including location, economic conditions, and market demand. A real estate investor might need to perform a valuation adjustment if they decide to sell a property that has appreciated in value since its purchase. By adjusting the property's value on their balance sheet, they can better understand their investment's performance and potential return.In addition to investments and real estate, valuation adjustments are vital in mergers and acquisitions. When two companies merge, the acquiring company must assess the fair value of the target company's assets and liabilities. This process often involves making numerous valuation adjustments to account for discrepancies between book value and market value. Accurately determining these values is essential for ensuring that shareholders receive fair compensation and that the merger is beneficial for both parties involved.Furthermore, regulatory bodies often require companies to perform valuation adjustments to comply with accounting standards. For example, the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) mandate regular revaluations of certain assets and liabilities. Failure to adhere to these regulations can lead to financial misstatements and significant penalties.In conclusion, valuation adjustment is a fundamental concept in finance and accounting, playing a critical role in accurately representing a company's financial health. By adjusting the values of assets and liabilities, businesses can provide stakeholders with a clear and truthful depiction of their economic standing. Whether in investment portfolios, real estate transactions, or corporate mergers, understanding and applying valuation adjustments is essential for maintaining financial integrity and making informed decisions. As the financial landscape continues to evolve, the importance of accurate valuation adjustments will only grow, underscoring the need for professionals in the field to stay informed and adept at managing these crucial evaluations.

在金融和会计领域，术语valuation adjustment指的是对资产或负债的估计价值所做的调整。这些调整对于准确反映公司持有或义务的真实经济价值至关重要。例如，当一家公司收购新资产时，它必须评估购买时的公允市场价值。然而，由于市场条件、经济因素或资产状况的变化，这个价值可能会波动。因此，进行valuation adjustment是必要的，以确保财务报表呈现公司的真实面貌。valuation adjustment常见的场景之一是在投资的背景下。投资者通常需要根据当前市场趋势调整其投资组合的价值。如果某只股票的市场价值显著下降，投资者可能需要对其财务报告进行valuation adjustment以反映这一损失。相反，如果股票增值，则可能需要进行向上的valuation adjustment。这种做法帮助投资者保持准确的记录，并就买卖资产做出明智的决策。此外，valuation adjustment在房地产中也很重要。由于位置、经济条件和市场需求等多种因素，物业价值可能会发生变化。房地产投资者如果决定出售自购买以来增值的物业，可能需要进行valuation adjustment。通过在资产负债表上调整物业的价值，他们可以更好地理解投资的表现和潜在回报。除了投资和房地产，valuation adjustments在并购中也是至关重要的。当两家公司合并时，收购公司必须评估目标公司的资产和负债的公允价值。这个过程通常涉及对账面价值和市场价值之间的差异进行多次valuation adjustments。准确确定这些价值对于确保股东获得公平补偿以及合并对双方都有利至关重要。此外，监管机构通常要求公司进行valuation adjustments以遵守会计标准。例如，国际财务报告准则（IFRS）和一般公认会计原则（GAAP）要求定期重新评估某些资产和负债。不遵守这些规定可能导致财务错误陈述和重大处罚。总之，valuation adjustment是金融和会计中的基本概念，在准确表示公司财务健康方面发挥着关键作用。通过调整资产和负债的价值，企业可以向利益相关者提供清晰真实的经济状况描绘。无论是在投资组合、房地产交易还是企业合并中，理解和应用valuation adjustments对于维护财务诚信和做出明智决策至关重要。随着金融环境的不断演变，准确的valuation adjustments的重要性只会增加，这突显了该领域专业人士保持信息灵通和熟练管理这些关键评估的必要性。