decrease in book value

简明释义

帐面价值减少

英英释义

例句

1.The decrease in book value of the property led to a reevaluation of its market price.

该物业的账面价值减少导致市场价格的重新评估。

2.Investors need to be cautious when they see a decrease in book value over consecutive quarters.

当投资者看到连续几个季度的账面价值减少时，需要保持谨慎。

3.A decrease in book value can indicate that a company is not managing its assets effectively.

一个账面价值的减少可能表明公司没有有效管理其资产。

4.The company's recent financial report showed a significant decrease in book value, which raised concerns among investors.

公司的最新财务报告显示，账面价值的减少引起了投资者的担忧。

5.After the asset impairment, there was a noticeable decrease in book value of the equipment.

资产减值后，设备的账面价值减少显著。

作文

In the world of finance and accounting, understanding the concept of a decrease in book value is crucial for investors, analysts, and business owners alike. The book value of an asset refers to its value on the balance sheet, which is calculated as the original cost minus any accumulated depreciation or impairment. When there is a decrease in book value, it indicates that the asset has lost value over time, which can be due to various factors such as market conditions, usage, or obsolescence.For instance, consider a company that owns machinery worth $100,000. Over the years, as the machinery is used, it undergoes wear and tear, leading to a reduction in its operational efficiency and overall value. If the company assesses its machinery and finds that its current book value is now $70,000, this represents a decrease in book value. Such a reduction can impact the company's financial statements and its perceived financial health.The implications of a decrease in book value are significant. For one, it may affect the company's ability to secure financing. Lenders often look at the book value of a company's assets when determining creditworthiness. A declining book value might signal to lenders that the company is not managing its assets effectively, potentially leading to higher interest rates or even denial of loans.Additionally, investors closely monitor changes in book value as it can indicate the underlying performance of the company. A consistent decrease in book value may raise red flags about the company’s long-term viability. Investors might interpret this trend as a sign of declining profitability or poor management decisions, prompting them to reevaluate their investment strategies.Moreover, a decrease in book value can also influence stock prices. If a company's book value decreases significantly, it may lead to a drop in investor confidence, resulting in a decline in the company's stock price. This could create a negative feedback loop where falling stock prices further diminish the book value of the company's assets, leading to more investor panic and selling.On the other hand, it is essential to understand that not all decrease in book value scenarios are detrimental. In some cases, a reduction in book value may reflect a strategic decision by management to sell off underperforming assets or to invest in new opportunities that promise higher returns. Therefore, it is vital for stakeholders to analyze the reasons behind the decrease thoroughly before drawing conclusions.In conclusion, a decrease in book value is a key indicator of an asset's diminishing worth, influenced by various internal and external factors. Understanding its implications can help investors and business leaders make informed decisions regarding asset management, investment strategies, and overall business performance. By keeping an eye on book value trends, stakeholders can gain valuable insights into the financial health and future prospects of a company.

在金融和会计的世界中，理解“账面价值下降”这一概念对于投资者、分析师和企业主来说至关重要。资产的账面价值指的是其在资产负债表上的价值，计算方法为原始成本减去任何累计的折旧或减值。当出现“账面价值下降”时，这表明该资产随着时间的推移而贬值，这可能是由于市场条件、使用情况或过时等各种因素造成的。例如，考虑一家拥有价值100,000美元机械设备的公司。随着时间的推移，机械设备的使用导致其操作效率和整体价值下降。如果公司评估其机械设备，发现其当前账面价值现在为70,000美元，这就代表了“账面价值下降”。这样的减少可能会影响公司的财务报表及其被认为的财务健康状况。“账面价值下降”的影响是显著的。首先，它可能影响公司的融资能力。贷方通常会在确定信用worthiness时查看公司的资产账面价值。持续的账面价值下降可能向贷方发出信号，表明公司未能有效管理其资产，从而可能导致更高的利率或甚至贷款拒绝。此外，投资者密切关注账面价值的变化，因为这可能表明公司的基本表现。持续的“账面价值下降”可能引发对公司长期生存能力的警示。投资者可能将这一趋势视为盈利能力下降或管理决策不当的迹象，从而促使他们重新评估投资策略。此外，“账面价值下降”还可能影响股价。如果公司的账面价值显著下降，可能导致投资者信心下降，从而导致公司股价下跌。这可能形成一个负反馈循环，股价下跌进一步减少公司的资产账面价值，导致更多投资者恐慌和抛售。另一方面，必须理解，并非所有的“账面价值下降”情况都是有害的。在某些情况下，账面价值的减少可能反映了管理层的战略决策，例如出售表现不佳的资产或投资于承诺提供更高回报的新机会。因此，利益相关者在得出结论之前，彻底分析下降背后的原因至关重要。总之，“账面价值下降”是资产价值减少的关键指标，受各种内部和外部因素的影响。理解其影响可以帮助投资者和企业领导者在资产管理、投资策略和整体业务表现方面做出明智的决策。通过关注账面价值趋势，利益相关者可以获得有关公司财务健康和未来前景的宝贵见解。