valuation reserve

简明释义

估价准备

英英释义

例句

1.During the audit, the accountant reviewed the valuation reserve 估值准备 to ensure it accurately reflected market conditions.

在审计过程中，会计审查了估值准备 valuation reserve，以确保其准确反映市场状况。

2.Investors were concerned about the adequacy of the valuation reserve 估值准备 in light of recent market volatility.

考虑到最近市场波动，投资者对估值准备 valuation reserve 的充足性感到担忧。

3.The company established a valuation reserve 估值准备 to account for potential losses in its investment portfolio.

公司设立了一个估值准备 valuation reserve，以应对其投资组合可能出现的损失。

4.The valuation reserve 估值准备 was increased due to a decline in property values in the area.

由于该地区房产价值下降，估值准备 valuation reserve 被增加。

5.The financial report highlighted the changes in the valuation reserve 估值准备 over the fiscal year.

财务报告强调了财政年度内估值准备 valuation reserve 的变化。

作文

In the world of finance and accounting, understanding various terminologies is crucial for making informed decisions. One such term that often comes up in discussions about asset management and financial reporting is valuation reserve. The concept of valuation reserve refers to an account used to offset the carrying value of an asset on a company's balance sheet. This reserve is created to account for potential declines in the value of certain assets, ensuring that the financial statements reflect a more accurate picture of the company's financial health. The importance of valuation reserve cannot be overstated. It serves as a protective measure for investors and stakeholders by providing a cushion against unexpected losses. For instance, if a company owns real estate that has significantly decreased in value due to market fluctuations, the valuation reserve allows the company to adjust its financial statements accordingly. By doing so, it avoids overstating the value of its assets, which could mislead investors and result in poor decision-making.Creating a valuation reserve involves a detailed assessment of the assets in question. Companies must analyze market trends, economic conditions, and other relevant factors to determine whether a reserve is necessary. This process requires a thorough understanding of both the current market environment and the specific characteristics of the assets involved. Once established, the valuation reserve can be adjusted periodically to reflect changes in market conditions or the performance of the underlying assets.In addition to serving as a buffer against potential losses, the valuation reserve also plays a critical role in compliance with accounting standards. Many jurisdictions require companies to adhere to specific guidelines when valuing their assets, and failing to create a valuation reserve when necessary could lead to regulatory issues. Properly maintaining this reserve helps ensure that a company remains compliant with Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). Moreover, the existence of a valuation reserve can influence investor perception. Investors often look for transparency and accuracy in financial reporting, and a well-managed reserve can enhance a company's credibility. When stakeholders see that a company is proactive in managing its assets and preparing for potential downturns, they may feel more confident in their investment decisions. In conclusion, the valuation reserve is a vital component of financial management and reporting. It not only protects a company's financial position but also ensures compliance with accounting standards and fosters investor trust. As businesses navigate an increasingly complex economic landscape, understanding and effectively managing valuation reserves will become even more critical. Therefore, professionals in finance and accounting must prioritize this aspect of asset management to safeguard their organizations' financial integrity and maintain stakeholder confidence.

估值准备是金融和会计领域中的一个重要术语，理解这一概念对于做出明智的决策至关重要。估值准备指的是用于抵消公司资产负债表上资产账面价值的账户。这个准备金的设立是为了考虑某些资产价值可能下降的情况，从而确保财务报表更准确地反映公司的财务健康状况。估值准备的重要性不容小觑。它作为一种保护措施，为投资者和利益相关者提供了应对意外损失的缓冲。例如，如果一家公司拥有的房地产由于市场波动而显著贬值，那么设立估值准备可以使公司相应地调整其财务报表。通过这样做，它避免了高估资产的价值，从而防止误导投资者并导致错误的决策。建立估值准备需要对相关资产进行详细评估。公司必须分析市场趋势、经济状况及其他相关因素，以确定是否有必要设立准备金。这一过程需要对当前市场环境和相关资产的具体特征有透彻的理解。一旦建立，估值准备可以定期调整，以反映市场条件或基础资产表现的变化。除了作为潜在损失的缓冲之外，估值准备在遵守会计标准方面也发挥着关键作用。许多司法管辖区要求公司遵循特定的资产估值指南，而在必要时未能设立估值准备可能会导致监管问题。妥善管理这一准备金有助于确保公司遵守《公认会计原则》（GAAP）或《国际财务报告准则》（IFRS）。此外，估值准备的存在还会影响投资者的看法。投资者通常寻求财务报告的透明度和准确性，而良好管理的准备金能够增强公司的信誉。当利益相关者看到公司在管理资产和为潜在下滑做好准备方面采取了积极措施时，他们可能会对投资决策感到更加自信。总之，估值准备是财务管理和报告中至关重要的组成部分。它不仅保护公司的财务状况，还确保遵守会计标准，增强投资者信任。随着企业在日益复杂的经济环境中航行，理解和有效管理估值准备将变得更加重要。因此，金融和会计专业人士必须优先考虑这一资产管理方面，以维护其组织的财务完整性并保持利益相关者的信心。