valuation reserve

简明释义

评价准备金

英英释义

例句

1.During the quarterly review, the finance team discussed adjustments to the valuation reserve 估值准备 based on market conditions.

在季度审查中，财务团队讨论了根据市场情况调整估值准备 valuation reserve。

2.The audit revealed that the valuation reserve 估值准备 was not adequately funded.

审计显示，估值准备 valuation reserve的资金不足。

3.Investors should be aware of the valuation reserve 估值准备 when assessing the financial health of a firm.

投资者在评估公司的财务健康状况时，应注意估值准备 valuation reserve。

4.A significant valuation reserve 估值准备 can indicate that management is anticipating future losses.

显著的估值准备 valuation reserve可能表明管理层预期未来会有损失。

5.The company established a valuation reserve 估值准备 to account for potential declines in asset values.

公司设立了一个估值准备 valuation reserve以应对资产价值可能的下降。

作文

In the world of finance and accounting, the term valuation reserve refers to an account that is used to reflect the estimated losses in value of certain assets. This reserve is crucial for companies as it allows them to present a more accurate picture of their financial health. The valuation reserve is typically created when an asset's market value falls below its book value, indicating that the asset may not be worth what it was originally recorded at. This can occur due to various reasons, such as market fluctuations, changes in consumer demand, or economic downturns.When a company identifies a potential impairment of an asset, it must assess the need for a valuation reserve. For example, if a company owns real estate that has significantly decreased in value, it must record a valuation reserve to reflect this loss. By doing so, the company ensures that its financial statements are not misleading, which is essential for maintaining investor confidence and complying with accounting standards.The process of establishing a valuation reserve involves careful analysis and estimation. Accountants and financial analysts must evaluate the current market conditions and forecast future trends to determine the appropriate amount to reserve. This requires a deep understanding of the asset in question, as well as the broader economic environment. Once the valuation reserve is established, it must be reviewed periodically to ensure that it remains adequate. If the asset's value improves, the company may reverse the reserve, which can positively impact its earnings.Moreover, the valuation reserve plays a significant role in risk management. By recognizing potential losses early on, companies can make informed decisions about their investments and asset management strategies. This proactive approach helps mitigate risks and can lead to better long-term outcomes.In summary, the concept of valuation reserve is vital for accurate financial reporting and effective risk management. It allows companies to adjust their asset valuations based on current market realities, ensuring that stakeholders have a clear understanding of the company's financial position. As markets continue to evolve, the importance of maintaining a proper valuation reserve will only grow, highlighting the need for companies to stay vigilant and responsive to changes in asset values. Ultimately, a well-managed valuation reserve can enhance a company's credibility and stability in the competitive landscape of business.

在金融和会计领域，术语估值准备金指的是一个账户，用于反映某些资产的估计损失。这项准备金对公司至关重要，因为它使公司能够呈现更准确的财务健康状况。当资产的市场价值低于其账面价值时，通常会创建估值准备金，这表明该资产可能不值得原先记录的价值。这可能由于多种原因而发生，例如市场波动、消费者需求变化或经济衰退。当公司识别到资产可能减值时，必须评估是否需要估值准备金。例如，如果一家公司拥有的房地产价值显著下降，则必须记录估值准备金以反映这一损失。通过这样做，公司确保其财务报表不会误导，这对于维持投资者信心和遵守会计标准至关重要。建立估值准备金的过程涉及仔细分析和估算。会计师和财务分析师必须评估当前的市场条件并预测未来的趋势，以确定适当的准备金额。这需要对相关资产及其更广泛的经济环境有深入的了解。一旦建立了估值准备金，就必须定期审查，以确保其仍然足够。如果资产的价值改善，公司可能会逆转准备金，这可以对其收益产生积极影响。此外，估值准备金在风险管理中扮演着重要角色。通过及早识别潜在损失，公司可以就其投资和资产管理策略做出明智的决策。这种主动的方法有助于减轻风险，并可能导致更好的长期结果。总之，估值准备金的概念对准确的财务报告和有效的风险管理至关重要。它使公司能够根据当前市场现实调整资产估值，确保利益相关者清楚地了解公司的财务状况。随着市场的不断发展，维持适当的估值准备金的重要性只会增加，这突显了公司在资产价值变化时保持警惕和响应的必要性。最终，良好管理的估值准备金可以增强公司在竞争激烈的商业环境中的信誉和稳定性。