net realizable value

简明释义

可变现净值

英英释义

例句

1.In preparing financial statements, it is essential to report assets at their net realizable value 净变现价值 to provide an accurate picture of financial health.

在准备财务报表时，报告资产的净变现价值 net realizable value对于提供准确的财务状况至关重要。

2.To comply with accounting standards, the firm must evaluate its assets for net realizable value 净变现价值 regularly.

为了遵守会计准则，公司必须定期评估其资产的净变现价值 net realizable value。

3.The accountant calculated the net realizable value 净变现价值 of the accounts receivable to assess potential losses.

会计计算了应收账款的净变现价值 net realizable value以评估潜在损失。

4.If the net realizable value 净变现价值 of an asset falls below its book value, an impairment loss may need to be recorded.

如果资产的净变现价值 net realizable value低于其账面价值，则可能需要记录减值损失。

5.The company assessed the inventory and determined that its net realizable value 净变现价值 was lower than the cost, prompting a write-down.

公司评估了库存，发现其净变现价值 net realizable value低于成本，因此进行了减值处理。

作文

In the world of accounting and finance, understanding the concept of net realizable value is crucial for both businesses and investors. The term refers to the estimated selling price of an asset in the ordinary course of business, minus any costs associated with its sale. This definition highlights the importance of recognizing not just the potential income from an asset, but also the expenses that may diminish that income. For example, if a company holds inventory that it plans to sell, the net realizable value would take into account the expected selling price, less any costs related to selling the inventory, such as shipping or handling fees.The calculation of net realizable value is particularly significant when valuing assets on a company’s balance sheet. It ensures that the assets are not overvalued, which can mislead stakeholders regarding the financial health of the organization. If the market conditions change, and the expected selling prices drop, it becomes essential to adjust the reported values of those assets to reflect their true worth. This adjustment helps maintain transparency and accuracy in financial reporting, which is vital for investor confidence.Moreover, the net realizable value is used extensively in the context of impairment testing. Companies must evaluate whether the carrying amount of an asset exceeds its net realizable value. If it does, an impairment loss must be recognized, which impacts the company's earnings and overall financial position. This process underscores the need for diligent asset management and regular reassessment of asset values in response to changing market dynamics.For instance, consider a retail company that has a stock of winter clothing. As the season progresses, the demand for winter apparel might decrease, leading to a decline in selling prices. In this scenario, the net realizable value of the inventory must be recalculated to reflect these changes. If the original cost of the inventory was $100,000, but due to decreased demand, the expected selling price drops to $80,000, and selling costs are estimated at $10,000, the net realizable value would be $70,000 ($80,000 - $10,000). This adjustment would require the company to recognize a loss in value, emphasizing the importance of accurately assessing the net realizable value to avoid overstating assets.In conclusion, the concept of net realizable value plays a vital role in financial accounting and reporting. It ensures that businesses present a realistic view of their assets, which is essential for making informed decisions by management and investors alike. By incorporating the net realizable value into their financial analyses, companies can better navigate the complexities of the marketplace, respond to economic changes, and ultimately enhance their financial integrity. Understanding this concept is not only beneficial for accountants and financial analysts but also for anyone involved in business operations or investment decisions. Therefore, a thorough grasp of net realizable value is indispensable in today’s dynamic economic environment.

在会计和金融领域，理解净可变现价值的概念对企业和投资者至关重要。这个术语指的是在正常商业活动中资产的预计售价减去与其销售相关的任何成本。这一定义强调了认识到资产潜在收入的重要性，同时也考虑到可能会减少该收入的费用。例如，如果一家公司持有计划出售的库存，那么净可变现价值将考虑预计售价，减去与销售库存相关的任何费用，例如运输或处理费用。净可变现价值的计算在公司资产负债表上评估资产时尤为重要。它确保资产不会被高估，这可能会误导利益相关者对组织财务健康状况的看法。如果市场条件发生变化，预期售价下降，则必须调整这些资产的报告价值，以反映其真实价值。这种调整有助于保持财务报告的透明度和准确性，这对于投资者信心至关重要。此外，净可变现价值在减值测试中被广泛使用。公司必须评估资产的账面价值是否超过其净可变现价值。如果超过，则必须确认减值损失，这会影响公司的收益和整体财务状况。这个过程强调了在市场动态变化时，认真管理资产和定期重新评估资产价值的必要性。例如，考虑一家零售公司，其库存中有冬季服装。随着季节的推移，冬季服装的需求可能会减少，从而导致售价下降。在这种情况下，必须重新计算库存的净可变现价值以反映这些变化。如果库存的原始成本为100,000美元，但由于需求下降，预计售价降至80,000美元，而销售成本估计为10,000美元，则净可变现价值将为70,000美元（80,000美元 - 10,000美元）。这一调整将要求公司确认价值损失，强调了准确评估净可变现价值以避免高估资产的重要性。总之，净可变现价值的概念在财务会计和报告中发挥着至关重要的作用。它确保企业呈现出资产的现实视图，这对管理层和投资者做出明智决策至关重要。通过将净可变现价值纳入财务分析中，公司可以更好地应对市场的复杂性，响应经济变化，并最终增强其财务诚信。理解这一概念不仅对会计师和财务分析师有益，也对任何参与商业运营或投资决策的人士至关重要。因此，深入掌握净可变现价值在当今动态经济环境中是不可或缺的。