valuation account

简明释义

评价帐户

英英释义

例句

1.The company established a valuation account to track the depreciation of its assets.

公司设立了一个估值账户来跟踪其资产的折旧。

2.Investors often look at the valuation account to assess the fair value of a company's stock.

投资者通常查看估值账户以评估公司股票的公允价值。

3.The valuation account reflects the market fluctuations affecting the value of investments.

该估值账户反映了影响投资价值的市场波动。

4.A valuation account can help in determining how much an asset has lost in value over time.

一个估值账户可以帮助确定资产随时间贬值的程度。

5.For tax purposes, businesses must maintain accurate valuation accounts for their fixed assets.

出于税务考虑，企业必须为其固定资产维护准确的估值账户。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that often arises is valuation account, which plays a significant role in the assessment of assets and liabilities on a company's balance sheet. A valuation account refers to an account that is used to adjust the book value of an asset or liability to reflect its fair market value. This adjustment is essential for providing a more accurate picture of a company's financial position. To elaborate further, a valuation account can be seen as a supplementary account that helps in the proper representation of an asset's worth. For instance, when a company owns accounts receivable, it may set up a valuation account known as an allowance for doubtful accounts. This account estimates the amount of receivables that may not be collectible, thereby adjusting the total value of accounts receivable on the balance sheet. This practice ensures that stakeholders have a realistic view of the expected cash flows from these receivables.Another example of a valuation account is found in the context of inventory. Companies may use a valuation account to account for obsolescence or damage to inventory. By creating a reserve for such losses, businesses can present a more truthful valuation of their inventory assets. This is particularly important for investors and creditors who rely on accurate financial statements to make informed decisions.The importance of valuation accounts extends beyond mere compliance with accounting standards; they are vital for strategic decision-making. For example, if a company is considering selling an asset, having a clear understanding of its fair market value through valuation accounts can influence the selling price and negotiation process. Moreover, during mergers and acquisitions, the accurate assessment of assets and liabilities, facilitated by valuation accounts, can significantly impact the valuation of the entire company.In addition to their practical applications, valuation accounts also highlight the principle of conservatism in accounting. This principle suggests that potential expenses and losses should be recognized as soon as possible, while revenues should only be recognized when they are assured. By maintaining valuation accounts, companies adhere to this principle, ensuring that their financial statements do not overstate their financial health.Furthermore, the concept of valuation accounts is not limited to traditional financial reporting. In the realm of investment analysis, analysts often look at a company's valuation accounts to assess the quality of its earnings and the reliability of its asset valuations. This scrutiny can impact investor confidence and the overall market perception of a company.In conclusion, the term valuation account encompasses a critical aspect of financial reporting and asset management. By allowing companies to adjust the values of their assets and liabilities, valuation accounts provide a clearer and more accurate representation of a company's financial situation. Understanding how these accounts work is essential for anyone involved in finance, accounting, or investment. As businesses navigate the complexities of financial reporting, the role of valuation accounts will continue to be a cornerstone of transparent and responsible financial practices.

在金融和会计的世界中，理解各种术语对于有效管理和报告至关重要。其中一个经常出现的术语是估值账户，它在公司资产和负债的评估中发挥着重要作用。估值账户是指用于调整资产或负债的账面价值以反映其公允市场价值的账户。这种调整对于提供公司财务状况的更准确的图景是必不可少的。进一步阐述，估值账户可以看作是一个补充账户，帮助正确表示资产的价值。例如，当一家公司拥有应收账款时，它可能会设立一个名为坏账准备的估值账户。该账户估计可能无法收回的应收款项，从而调整应收账款在资产负债表上的总值。这种做法确保利益相关者对这些应收款项的预期现金流有一个现实的看法。另一个估值账户的例子可以在存货的上下文中找到。公司可能会使用估值账户来计算存货的过时或损坏。通过为此类损失建立准备金，企业可以呈现出其存货资产的更真实的估值。这对于依赖准确财务报表做出明智决策的投资者和债权人尤为重要。估值账户的重要性不仅仅体现在遵守会计标准上；它们对于战略决策也至关重要。例如，如果一家公司考虑出售一项资产，通过估值账户清楚了解其公允市场价值可以影响售价和谈判过程。此外，在并购过程中，通过估值账户促进的资产和负债的准确评估可以显著影响整个公司的估值。除了实际应用外，估值账户还突显了会计中的保守原则。该原则建议，潜在的费用和损失应尽早确认，而收入仅在其得到保障时才确认。通过维护估值账户，公司遵循了这一原则，确保其财务报表不会夸大其财务健康状况。此外，估值账户的概念不仅限于传统的财务报告。在投资分析领域，分析师通常会查看公司的估值账户以评估其收益质量和资产估值的可靠性。这种审查可能影响投资者信心和公司整体市场形象。总之，术语估值账户涵盖了财务报告和资产管理的关键方面。通过允许公司调整其资产和负债的价值，估值账户提供了公司财务状况的更清晰和更准确的表现。理解这些账户的运作方式对于任何参与财务、会计或投资的人来说都是必不可少的。随着企业应对财务报告的复杂性，估值账户的作用将继续成为透明和负责任的财务实践的基石。