carrying value

简明释义

帐面滚存价值，帐面结存价值

英英释义

例句

1.The company reported a carrying value of $500,000 for its machinery on the balance sheet.

该公司在资产负债表上报告其机器的账面价值为500,000美元。

2.The carrying value of the investment property decreased due to market conditions.

由于市场条件，投资物业的账面价值下降了。

3.When assessing the carrying value of inventory, we need to consider any obsolescence.

在评估库存的账面价值时，我们需要考虑任何过时的情况。

4.The carrying value of our patents is calculated based on the costs incurred during development.

我们的专利的账面价值是根据开发过程中发生的费用计算的。

5.After depreciation, the carrying value of the equipment was significantly lower than its original cost.

经过折旧后，设备的账面价值显著低于其原始成本。

作文

The concept of carrying value is fundamental in the field of accounting and finance. It refers to the value at which an asset is recognized on the balance sheet. This value is derived from the original cost of the asset, adjusted for any depreciation, amortization, or impairment that may have occurred over time. Understanding carrying value is crucial for businesses as it impacts financial reporting and decision-making processes. For instance, when a company acquires a piece of machinery, the initial purchase price represents its carrying value. However, as the machinery is used over the years, it will undergo wear and tear, leading to a decrease in its carrying value due to depreciation.In practice, the carrying value of an asset can significantly affect a company's financial statements. Investors and analysts closely examine these values to assess the health and performance of a business. If a company's assets are overvalued on the balance sheet, it may give a misleading impression of financial stability. Conversely, if the carrying value reflects a more realistic assessment of an asset's worth, stakeholders can make better-informed decisions regarding investments and resource allocation.Moreover, the carrying value plays a pivotal role during mergers and acquisitions. When one company acquires another, the fair market value of the acquired company's assets is often compared to their carrying value. This comparison helps determine goodwill, which is the excess of the purchase price over the fair value of identifiable net assets. Goodwill is an intangible asset that reflects the value of a company's brand, customer relationships, and other factors that contribute to its earning potential.It's also important to note that the carrying value can be affected by various accounting methods. Different industries may adopt different approaches to calculate depreciation, such as straight-line or declining balance methods. These choices can lead to variations in the reported carrying values of similar assets across companies. Therefore, investors should be aware of the accounting policies a company uses to ensure they are making accurate comparisons.Additionally, the carrying value can change due to impairment losses. For instance, if an asset's market value falls significantly below its carrying value, it may need to be written down to reflect this loss. This write-down reduces the asset's carrying value on the balance sheet and can impact earnings in the period it occurs. Understanding how impairment affects carrying value is critical for financial analysts who evaluate a company's long-term viability.In conclusion, the carrying value is a key indicator of an asset's worth on a company's balance sheet. It reflects the historical cost of an asset, adjusted for depreciation and impairments. A clear understanding of carrying value is essential for investors, analysts, and business owners alike, as it influences financial reporting, investment decisions, and the overall assessment of a company's financial health. By keeping track of the carrying value of their assets, businesses can ensure they present a true and fair view of their financial position, ultimately leading to better strategic planning and resource management.

“账面价值”这一概念在会计和金融领域中至关重要。它指的是资产在资产负债表上确认的价值。该价值源于资产的原始成本，并根据随时间推移可能发生的任何折旧、摊销或减值进行调整。理解“账面价值”对企业至关重要，因为它影响财务报告和决策过程。例如，当一家公司购买一台机器时，初始购买价格代表其账面价值。然而，随着机器在多年使用中的磨损，其账面价值将因折旧而下降。在实践中，资产的“账面价值”可以显著影响公司的财务报表。投资者和分析师密切关注这些价值，以评估企业的健康状况和业绩。如果一家公司的资产在资产负债表上被高估，可能会给人一种误导性的财务稳定印象。相反，如果“账面价值”反映了对资产价值的更现实评估，利益相关者可以就投资和资源分配做出更明智的决定。此外，“账面价值”在并购过程中也起着关键作用。当一家公司收购另一家公司时，通常会将被收购公司资产的公允市场价值与其账面价值进行比较。这种比较有助于确定商誉，即购买价格超过可识别净资产公允价值的部分。商誉是一种无形资产，反映了公司的品牌价值、客户关系及其他对其盈利潜力的贡献因素。同样重要的是要注意，“账面价值”可能会受到各种会计方法的影响。不同的行业可能采用不同的方法来计算折旧，例如直线法或递减余额法。这些选择可能导致不同公司类似资产的报告账面价值出现差异。因此，投资者应该了解公司所使用的会计政策，以确保他们进行准确的比较。此外，资产减值损失也可能导致“账面价值”的变化。例如，如果某项资产的市场价值显著低于其账面价值，则可能需要将其减记以反映该损失。此减记将降低资产在资产负债表上的账面价值，并可能影响发生减记的期间内的收益。理解减值如何影响“账面价值”对于评估公司长期生存能力的财务分析师来说至关重要。总之，“账面价值”是公司资产负债表上资产价值的关键指标。它反映了资产的历史成本，并根据折旧和减值进行调整。清晰地理解“账面价值”对投资者、分析师和企业主而言至关重要，因为它影响财务报告、投资决策以及对公司财务健康的整体评估。通过跟踪其资产的“账面价值”，企业可以确保呈现其财务状况的真实和公正的视图，从而最终促进更好的战略规划和资源管理。