net realizable value

简明释义

可实现净值

英英释义

例句

1.The company reported its inventory at the net realizable value 净变现价值 to reflect a more accurate financial position.

公司以净变现价值 net realizable value 报告其库存，以反映更准确的财务状况。

2.When assessing assets, it's crucial to calculate the net realizable value 净变现价值 to determine potential losses.

在评估资产时，计算净变现价值 net realizable value 是确定潜在损失的关键。

3.A decline in demand can lower the net realizable value 净变现价值 of certain products significantly.

需求下降可能会显著降低某些产品的净变现价值 net realizable value。

4.In preparing financial statements, companies must disclose their net realizable value 净变现价值 for accounts receivable.

在编制财务报表时，公司必须披露其应收账款的净变现价值 net realizable value。

5.The accountant adjusted the book value of the asset to match its net realizable value 净变现价值 after a market decline.

会计在市场下跌后调整了资产的账面价值，以匹配其净变现价值 net realizable value。

作文

In the world of accounting and finance, understanding the concept of net realizable value is crucial for businesses and investors alike. The term refers to the estimated selling price of an asset in the ordinary course of business, minus any costs that are necessary to make the sale. This definition highlights the importance of accurately assessing the value of assets, particularly when it comes to inventory and receivables. By determining the net realizable value (NRV), companies can ensure that their financial statements reflect a true and fair view of their assets.One of the primary reasons why the net realizable value is significant is that it helps businesses avoid overestimating their assets. Overstated assets can lead to inflated profits and mislead stakeholders about the company’s financial health. For example, if a company holds inventory that has become obsolete or unsellable, failing to adjust its value to the net realizable value could result in a significant financial misrepresentation. By recognizing the NRV, companies can take necessary write-downs to reflect the actual worth of their assets, thereby presenting a more accurate picture of their financial status.Moreover, the net realizable value is not only relevant for inventory but also for accounts receivable. When a company extends credit to customers, there is always a risk that some of those customers may default on their payments. To mitigate this risk, businesses must estimate the net realizable value of their receivables by considering the likelihood of collection. By doing so, they can create appropriate allowances for doubtful accounts, ensuring that their financial statements do not overstate the expected cash inflows.Understanding the net realizable value also plays a vital role during audits and financial reporting. Auditors often assess whether companies are applying the correct valuation methods for their assets. If a company fails to consider the NRV, it may face scrutiny from auditors and regulatory bodies. This can lead to adjustments in financial reports, which can impact investor confidence and stock prices. Therefore, maintaining accurate valuations through the lens of net realizable value is essential for compliance and transparency.In addition to its importance in financial reporting, the net realizable value can also inform strategic decisions within a company. For instance, if a business realizes that its inventory has a low NRV, it might decide to implement promotional strategies to sell off excess stock quickly. Alternatively, understanding the NRV can help management in making informed decisions regarding production levels, pricing strategies, and inventory management. This proactive approach can ultimately enhance profitability and operational efficiency.In conclusion, the concept of net realizable value is a fundamental aspect of accounting that serves multiple purposes. It ensures that businesses do not overstate their assets, aids in the accurate reporting of financial performance, and informs strategic decision-making. By grasping the implications of NRV, companies can enhance their financial integrity and operational effectiveness, thereby fostering trust among stakeholders and paving the way for sustainable growth. As such, it is imperative for both finance professionals and business leaders to have a thorough understanding of net realizable value and its applications in the ever-evolving landscape of commerce.

在会计和金融的世界中，理解净可变现价值的概念对企业和投资者而言至关重要。这个术语指的是在正常商业活动中资产的估计售价，减去为完成销售所需的任何成本。这个定义强调了准确评估资产价值的重要性，特别是在库存和应收款方面。通过确定净可变现价值（NRV），公司可以确保其财务报表反映出资产的真实和公正的观点。净可变现价值之所以重要的主要原因之一是，它帮助企业避免高估其资产。资产高估可能导致利润膨胀，并误导利益相关者关于公司的财务健康状况。例如，如果一家公司持有的库存已经过时或无法出售，而未能将其价值调整为净可变现价值，则可能导致重大的财务失实。通过确认NRV，公司可以进行必要的减记，以反映其资产的实际价值，从而呈现出更准确的财务状况。此外，净可变现价值不仅与库存相关，也与应收款有关。当一家公司向客户提供信贷时，总是存在一些客户可能违约的风险。为了降低这种风险，企业必须通过考虑收款的可能性来估算其应收款的净可变现价值。这样，他们可以创建适当的坏账准备金，确保其财务报表不会高估预期现金流入。理解净可变现价值在审计和财务报告中也扮演着至关重要的角色。审计师通常评估公司是否正确应用其资产的估值方法。如果公司未能考虑NRV，则可能会受到审计师和监管机构的审查。这可能导致财务报告的调整，从而影响投资者信心和股价。因此，通过净可变现价值的视角保持准确的估值对于合规性和透明度至关重要。除了在财务报告中的重要性外，净可变现价值还可以为公司内部的战略决策提供信息。例如，如果一家公司意识到其库存的NRV较低，它可能会决定实施促销策略以快速销售多余的库存。或者，了解NRV可以帮助管理层在制定生产水平、定价策略和库存管理方面做出明智的决策。这种主动的方法最终可以提高盈利能力和运营效率。总之，净可变现价值的概念是会计的一个基本方面，服务于多个目的。它确保企业不高估其资产，帮助准确报告财务绩效，并为战略决策提供信息。通过掌握NRV的含义，公司可以增强其财务诚信和运营效率，从而在利益相关者之间建立信任，为可持续增长铺平道路。因此，财务专业人士和企业领导者必须全面理解净可变现价值及其在不断发展的商业环境中的应用。