net realizable value operating income

简明释义

可实现净营业收益

英英释义

例句

1.During the audit, the accountant assessed the net realizable value operating income to ensure compliance with accounting standards.

在审计过程中，会计师评估了净实现价值营业收入以确保符合会计标准。

2.The financial report included a detailed analysis of net realizable value operating income for better transparency.

财务报告包括了对净实现价值营业收入的详细分析，以提高透明度。

3.The company reported its earnings based on the net realizable value operating income, which reflects the true profitability after considering potential losses.

该公司根据净实现价值营业收入报告了其收益，反映了在考虑潜在损失后真实的盈利能力。

4.Investors should pay attention to the net realizable value operating income when evaluating a company's financial health.

投资者在评估公司的财务健康时，应关注净实现价值营业收入。

5.The net realizable value operating income helps management make informed decisions regarding inventory valuation.

净实现价值营业收入帮助管理层做出有关存货估值的明智决策。

作文

Understanding financial terms is crucial for anyone involved in business or accounting. One such term that often arises in discussions about asset valuation and income measurement is net realizable value operating income. This term encompasses several important concepts that help businesses assess their financial health and make informed decisions. To fully grasp the meaning of net realizable value operating income, we must break it down into its components: net realizable value, operating income, and how they interact in financial reporting.Firstly, let’s define what is meant by 'net realizable value.' This concept refers to the estimated selling price of an asset in the ordinary course of business, minus any costs expected to be incurred in making the sale. For example, if a company has inventory that it can sell for $10,000 but will incur $2,000 in selling costs, the net realizable value of that inventory would be $8,000. This figure is crucial for businesses when valuing their assets, as it provides a more accurate reflection of what those assets can actually generate in terms of cash flow.Next, we have 'operating income,' which represents the profit a company makes from its normal business operations, excluding any income derived from non-operational activities such as investments or sales of assets. Operating income is calculated by taking the total revenue from sales and subtracting the cost of goods sold (COGS) and operating expenses. This metric is vital for assessing the core profitability of a business and understanding how well it is performing in its primary activities.Now, when we combine these two concepts, we arrive at net realizable value operating income. This term essentially refers to the income generated from the sale of assets, measured against their net realizable value. In practice, this means that when a company sells its products or services, it must consider not only the revenue generated but also how much of that revenue is realistically achievable after accounting for the costs associated with the sale.The significance of net realizable value operating income cannot be overstated. For instance, during times of economic downturn or market volatility, companies may find that the net realizable value of their assets decreases. This reduction can directly impact their operating income, leading to lower profits than anticipated. By understanding this relationship, businesses can better prepare for potential challenges and make strategic decisions regarding pricing, inventory management, and cost control.Moreover, investors and stakeholders closely scrutinize net realizable value operating income when evaluating a company's financial statements. A healthy operating income, supported by strong net realizable value, indicates that a company is managing its resources effectively and is likely to continue generating profits in the future. Conversely, a decline in either of these metrics could signal underlying issues that need to be addressed.In conclusion, the term net realizable value operating income plays a vital role in financial analysis and decision-making. Understanding its components—net realizable value and operating income—allows businesses to gain insights into their financial performance and make informed strategies moving forward. As markets evolve and conditions change, keeping a close eye on these metrics will help ensure that companies remain resilient and profitable in the face of uncertainty.

理解财务术语对于任何参与商业或会计的人来说都是至关重要的。一个经常出现在关于资产估值和收入测量讨论中的术语是净可实现价值营业收入。这个术语包含了几个重要概念，帮助企业评估其财务健康状况并做出明智的决策。要充分理解净可实现价值营业收入的含义，我们必须将其拆分为几个组成部分：净可实现价值、营业收入，以及它们在财务报告中的相互作用。首先，让我们定义什么是“净可实现价值”。这一概念指的是在正常商业活动中，资产的预计售价减去在销售过程中预期发生的任何费用。例如，如果一家公司有价值10,000美元的库存，但需要承担2,000美元的销售费用，那么该库存的净可实现价值将为8,000美元。这个数字对于企业在评估其资产时至关重要，因为它更准确地反映了这些资产实际上能够产生的现金流。接下来是“营业收入”，它代表公司从正常业务运营中获得的利润，不包括来自非经营活动如投资或资产销售的收入。营业收入是通过将销售总收入与销售成本（COGS）和营业费用相减来计算的。这个指标对于评估企业核心盈利能力以及了解其主要活动的表现至关重要。现在，当我们将这两个概念结合起来时，就得到了净可实现价值营业收入。这个术语基本上指的是从资产销售中产生的收入，与其净可实现价值进行衡量。在实践中，这意味着当一家公司销售其产品或服务时，必须考虑到不仅是产生的收入，还要考虑在销售过程中相关的成本。净可实现价值营业收入的重要性不容小觑。例如，在经济下行或市场波动时期，公司可能会发现其资产的净可实现价值下降。这一下降可能会直接影响其营业收入，导致低于预期的利润。通过理解这种关系，企业可以更好地为潜在挑战做好准备，并在定价、库存管理和成本控制方面做出战略决策。此外，投资者和利益相关者在评估公司的财务报表时会密切关注净可实现价值营业收入。健康的营业收入，得益于强劲的净可实现价值，表明公司有效管理资源，并可能在未来继续产生利润。相反，这两个指标的下降可能会发出需要解决的潜在问题的信号。总之，术语净可实现价值营业收入在财务分析和决策中发挥着至关重要的作用。理解其组成部分——净可实现价值和营业收入——使企业能够深入了解其财务表现，并制定前进的明智战略。随着市场的发展和条件的变化，密切关注这些指标将帮助确保公司在不确定性面前保持韧性和盈利能力。