recoverable value

简明释义

可收回价值

英英释义

例句

1.In the event of a natural disaster, businesses must assess the recoverable value of their damaged inventory.

在自然灾害发生时，企业必须评估其受损库存的可回收价值。

2.The accountant calculated the recoverable value of the asset to determine if it should be written down.

会计师计算了资产的可回收价值以确定是否需要减值。

3.The company reported a decrease in the recoverable value of its investments due to economic downturn.

由于经济衰退，该公司报告其投资的可回收价值下降。

4.Investors often look for assets with a high recoverable value to minimize their risks.

投资者通常寻找具有高可回收价值的资产以降低风险。

5.The recoverable value of the property was estimated to be significantly lower after the market crash.

在市场崩盘后，该物业的可回收价值被估计为显著降低。

作文

In the realm of finance and accounting, the term recoverable value refers to the amount that can be recovered from an asset through its sale or use. Understanding this concept is crucial for businesses as it directly impacts their financial statements and decision-making processes. When a company acquires an asset, whether it be machinery, real estate, or intellectual property, it must assess the recoverable value of that asset to ensure it is making a sound investment. This assessment involves estimating the future cash flows that the asset will generate and then discounting those cash flows to present value. For instance, consider a manufacturing company that purchases a new piece of equipment. The company needs to evaluate how much revenue the equipment will generate over its useful life. If the estimated cash inflows exceed the initial cost of the equipment, the recoverable value is considered positive, indicating a good investment. Conversely, if the cash inflows are less than the purchase price, the company may need to reconsider its investment strategy.Moreover, the recoverable value plays a significant role in impairment testing. Companies are required by accounting standards to review their assets regularly to determine if their carrying amounts exceed their recoverable value. If an asset’s market conditions change negatively, leading to a decrease in expected cash flows, the company must recognize an impairment loss. This process ensures that the financial statements reflect a true and fair view of the company's financial position.In addition to financial reporting, understanding recoverable value is essential for strategic planning. Businesses often face decisions regarding whether to hold onto an asset, sell it, or even invest in upgrades. By analyzing the recoverable value, management can make informed choices that align with the company's long-term goals. For example, if a company determines that the recoverable value of an underperforming asset is low, it may decide to sell it off and reinvest the proceeds into more profitable ventures.Furthermore, the concept of recoverable value extends beyond tangible assets. It also applies to intangible assets such as patents or trademarks. Companies must periodically assess the recoverable value of these assets to ensure they are not overstating their worth on the balance sheet. This assessment often involves market analysis and forecasts of future revenue streams associated with the intangible assets.In conclusion, the recoverable value is a vital concept in finance and accounting that influences various aspects of a business's operations. From investment decisions to impairment testing and strategic planning, understanding how to calculate and interpret recoverable value enables companies to manage their assets effectively and maintain financial health. As businesses navigate an ever-changing economic landscape, having a firm grasp of this concept will help them make informed decisions that drive growth and sustainability.

在金融和会计领域，术语recoverable value指的是通过销售或使用资产可以恢复的金额。理解这一概念对企业至关重要，因为它直接影响财务报表和决策过程。当公司收购资产时，无论是机器、房地产还是知识产权，都必须评估该资产的recoverable value以确保其进行合理投资。这种评估涉及估算资产将在其使用寿命内产生的未来现金流，然后将这些现金流折现为现值。例如，考虑一家制造公司购买一台新设备。公司需要评估这台设备将在其使用寿命内产生多少收入。如果预计的现金流入超过设备的初始成本，则recoverable value被视为正值，表明这是一个良好的投资。相反，如果现金流入少于购买价格，公司可能需要重新考虑其投资策略。此外，recoverable value在减值测试中也起着重要作用。根据会计准则，公司需要定期审查其资产，以确定其账面价值是否超过recoverable value。如果资产的市场条件发生负面变化，导致预期现金流减少，公司必须确认减值损失。这个过程确保财务报表真实公正地反映公司的财务状况。除了财务报告之外，理解recoverable value对于战略规划也至关重要。企业常常面临关于是否保留资产、出售资产或甚至投资升级的决策。通过分析recoverable value，管理层可以做出与公司长期目标一致的明智选择。例如，如果公司确定某项表现不佳的资产的recoverable value较低，它可能决定将其出售，并将收益再投资于更有利可图的项目。此外，recoverable value的概念不仅适用于有形资产。它同样适用于专利或商标等无形资产。公司必须定期评估这些资产的recoverable value，以确保不会在资产负债表上高估其价值。这种评估通常涉及市场分析和与无形资产相关的未来收入流的预测。总之，recoverable value是金融和会计中的一个重要概念，影响企业运营的各个方面。从投资决策到减值测试和战略规划，理解如何计算和解释recoverable value使公司能够有效管理其资产并保持财务健康。在企业应对不断变化的经济环境时，牢牢掌握这一概念将帮助它们做出推动增长和可持续发展的明智决策。