accounting price; book price

简明释义

帐面价格

英英释义

例句

1.The accounting price 账面价格 of the inventory decreased due to market fluctuations.

由于市场波动，库存的账面价格 accounting price 下降了。

2.The company's accounting price 账面价格 for the new machinery was set at $50,000.

公司的账面价格 accounting price 为新机器设定为50,000美元。

3.Investors often look at the book price 账面价格 of a company to assess its financial health.

投资者通常查看公司的账面价格 book price 来评估其财务健康状况。

4.The accounting price 账面价格 reflects the historical cost of the asset minus any depreciation.

该账面价格 accounting price 反映了资产的历史成本减去任何折旧。

5.When evaluating the asset, we need to consider the book price 账面价格 to determine its fair value.

在评估资产时，我们需要考虑账面价格 book price 以确定其公允价值。

作文

In the world of finance and accounting, understanding various terms is crucial for anyone involved in managing or analyzing financial statements. One such term that often comes up is accounting price; book price. This term refers to the value of an asset as recorded on the balance sheet of a company. The accounting price; book price reflects the historical cost of the asset minus any accumulated depreciation, amortization, or impairment costs. It is essential to differentiate this from the market value, which can fluctuate based on supply and demand dynamics in the market. The significance of accounting price; book price lies in its role in financial reporting. Investors and stakeholders rely on accurate financial statements to assess a company’s performance and make informed decisions. The accounting price; book price provides a baseline for evaluating the company's assets, enabling stakeholders to understand how much the company has invested in its resources. Moreover, the accounting price; book price is used in various financial ratios that analysts employ to gauge a company's financial health. For instance, the return on assets (ROA) ratio uses the accounting price; book price to determine how efficiently a company is using its assets to generate profit. A higher ROA indicates better performance, while a lower ROA may signal inefficiencies or potential issues within the company. However, it is important to recognize the limitations of relying solely on the accounting price; book price. Since it reflects historical costs, it may not accurately represent the current market conditions. For example, if a company purchased a piece of equipment several years ago for $100,000, and due to technological advancements, similar equipment is now worth only $50,000, the accounting price; book price would still reflect the original purchase price minus depreciation, which might be significantly higher than the current market value. Therefore, investors must consider both the accounting price; book price and market value when making investment decisions. Additionally, companies may engage in practices such as revaluation of assets to adjust their accounting price; book price to more accurately reflect current market conditions. This can provide a clearer picture of a company’s financial situation, but it also requires careful consideration and adherence to accounting standards. In conclusion, the term accounting price; book price plays a vital role in the realm of accounting and finance. It serves as a fundamental measure of an asset's value on the balance sheet and is crucial for various financial analyses. However, while it provides valuable insights, it is essential for investors and analysts to consider the broader context, including market conditions and potential asset revaluations. By doing so, they can gain a more comprehensive understanding of a company's financial standing and make better-informed decisions.

在金融和会计的世界中，理解各种术语对于任何参与管理或分析财务报表的人来说都是至关重要的。其中一个常常出现的术语是会计价格；账面价格。这个术语指的是公司资产在资产负债表上记录的价值。会计价格；账面价格反映了资产的历史成本减去任何累计折旧、摊销或减值成本。区分这一点与市场价值是非常重要的，后者可能会根据市场的供求动态而波动。会计价格；账面价格的重要性在于它在财务报告中的作用。投资者和利益相关者依赖准确的财务报表来评估公司的表现并做出明智的决策。会计价格；账面价格提供了评估公司资产的基准，使利益相关者能够了解公司在其资源上的投资情况。此外，会计价格；账面价格用于分析师使用的各种财务比率，这些比率用于评估公司的财务健康状况。例如，资产回报率（ROA）比率使用会计价格；账面价格来确定公司使用其资产产生利润的效率。较高的ROA表示更好的表现，而较低的ROA可能表明公司内部存在低效或潜在问题。然而，必须认识到仅依赖会计价格；账面价格的局限性。由于它反映的是历史成本，因此可能无法准确代表当前的市场条件。例如，如果一家公司几年前以100,000美元的价格购买了一台设备，由于技术进步，类似设备现在的价值只有50,000美元，那么会计价格；账面价格仍将反映原始购买价格减去折旧，这可能远高于当前市场价值。因此，投资者在做出投资决策时必须同时考虑会计价格；账面价格和市场价值。此外，公司可能会采取重新评估资产等做法，以调整其会计价格；账面价格，以更准确地反映当前的市场条件。这可以提供公司财务状况的更清晰图景，但也需要仔细考虑并遵循会计标准。总之，术语会计价格；账面价格在会计和金融领域发挥着至关重要的作用。它作为资产在资产负债表上的基本价值衡量标准，对于各种财务分析至关重要。然而，尽管它提供了有价值的见解，但投资者和分析师必须考虑更广泛的背景，包括市场条件和潜在的资产重新评估。通过这样做，他们可以更全面地理解公司的财务状况，并做出更明智的决策。