carrying value

简明释义

结存价值

英英释义

例句

1.The carrying value of the property was adjusted after the annual appraisal.

在年度评估后，物业的账面价值进行了调整。

2.The carrying value of the inventory decreased due to obsolescence.

由于过时，库存的账面价值下降了。

3.The company reported a carrying value of $1 million for its equipment on the balance sheet.

公司在资产负债表上报告其设备的账面价值为100万美元。

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一只股票是否被低估。

5.When assessing impairment, it's crucial to compare the carrying value with the recoverable amount.

在评估减值时，比较账面价值与可收回金额是至关重要的。

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, accounting for depreciation, amortization, or impairment. Understanding carrying value is essential for investors, analysts, and business owners as it provides insight into the actual worth of an asset over time. When a company acquires an asset, such as machinery or real estate, it records the initial purchase price as its carrying value. However, as time progresses, the asset may lose value due to wear and tear, technological obsolescence, or market conditions. This decline in value is reflected through depreciation for tangible assets or amortization for intangible assets. The carrying value is therefore adjusted periodically to reflect these changes, ensuring that financial statements provide an accurate representation of the company's assets. For example, consider a manufacturing company that purchases a piece of equipment for $100,000. If the equipment has a useful life of ten years and is subject to straight-line depreciation, the company would reduce the carrying value of the equipment by $10,000 each year. After three years, the carrying value would be $70,000, showcasing the current worth of the asset in the books. This information is vital for stakeholders who are assessing the company's financial health and operational efficiency. Moreover, the carrying value can also be impacted by impairment. If an asset's market value drops significantly below its carrying value, the company must evaluate whether an impairment loss should be recognized. For instance, if the same equipment now has a market value of only $50,000 due to advancements in technology, the company would need to write down the carrying value to reflect this new reality. This adjustment not only affects the balance sheet but also impacts the income statement, as the impairment loss would reduce net income for that period. In addition to tangible assets, the concept of carrying value applies to investments. For instance, if a company holds stocks or bonds, the carrying value represents the amount paid for those securities, adjusted for any unrealized gains or losses. This means that if the market value of the investment fluctuates, the carrying value will also change, providing a more accurate picture of the company's financial position. In conclusion, the term carrying value encompasses the adjusted value of an asset on the balance sheet, reflecting its depreciation, amortization, and potential impairment. It is a fundamental concept that aids in understanding a company's financial statements and overall health. By grasping the nuances of carrying value, stakeholders can make informed decisions regarding investments, asset management, and strategic planning. Thus, mastering the concept of carrying value is essential for anyone involved in finance and accounting, as it plays a significant role in evaluating the performance and sustainability of a business.

“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认可的价值，考虑了折旧、摊销或减值。理解“账面价值”对于投资者、分析师和企业主尤为重要，因为它提供了对资产随时间推移实际价值的洞察。当一家公司购买资产，如机械或房地产时，它将初始购买价格记录为其“账面价值”。然而，随着时间的推移，资产可能由于磨损、技术过时或市场条件而贬值。这种价值的下降通过有形资产的折旧或无形资产的摊销反映出来。因此，账面价值会定期调整，以反映这些变化，确保财务报表提供公司资产的准确表现。例如，考虑一家制造公司以100,000美元的价格购买一台设备。如果该设备的使用寿命为十年，并且采用直线法折旧，则公司每年将减少10,000美元的“账面价值”。三年后，“账面价值”将为70,000美元，展示了资产在账簿中的当前价值。这些信息对于评估公司财务健康和运营效率的利益相关者至关重要。此外，“账面价值”也可能受到减值的影响。如果资产的市场价值显著低于其“账面价值”，公司必须评估是否应确认减值损失。例如，如果同一设备由于技术进步而现在的市场价值仅为50,000美元，则公司需要将“账面价值”下调，以反映这一新现实。这一调整不仅影响资产负债表，还影响利润表，因为减值损失将减少该期间的净收入。除了有形资产外，“账面价值”的概念也适用于投资。例如，如果一家公司持有股票或债券，则“账面价值”代表为这些证券支付的金额，经过未实现收益或损失的调整。这意味着如果投资的市场价值波动，“账面价值”也会变化，从而提供公司财务状况的更准确图景。总之，术语“账面价值”涵盖了资产在资产负债表上的调整价值，反映了其折旧、摊销和潜在减值。这是一个基本概念，有助于理解公司的财务报表和整体健康状况。通过掌握“账面价值”的细微差别，利益相关者可以就投资、资产管理和战略规划做出明智的决策。因此，掌握“账面价值”这一概念对于任何参与金融和会计的人来说都是必不可少的，因为它在评估企业的表现和可持续性方面发挥着重要作用。