gross book value

简明释义

帐面价值总额

英英释义

例句

1.The gross book value 总账面价值 of the equipment was significantly reduced after depreciation.

设备的总账面价值 gross book value 在折旧后显著减少。

2.The company's gross book value 总账面价值 of its assets is reported in the annual financial statements.

公司的总账面价值 gross book value 在年度财务报表中报告。

3.A higher gross book value 总账面价值 indicates a larger investment in fixed assets.

较高的总账面价值 gross book value 表示在固定资产上的投资更大。

4.To calculate the net worth, subtract liabilities from the gross book value 总账面价值 of the assets.

要计算净值，从资产的总账面价值 gross book value 中减去负债。

5.Investors often look at the gross book value 总账面价值 to assess the company's asset base.

投资者通常查看总账面价值 gross book value 来评估公司的资产基础。

作文

The concept of gross book value is fundamental in the fields of finance and accounting. It refers to the total value of an asset as recorded on a company's balance sheet, before any deductions for depreciation, amortization, or impairment. Understanding gross book value is crucial for investors, analysts, and business owners alike, as it provides insight into the company's asset base and overall financial health.When a company acquires an asset, such as machinery, equipment, or real estate, it records the purchase price as the gross book value. This initial valuation reflects the actual cost incurred to acquire the asset, including any related expenses like installation and transportation. For instance, if a manufacturing company purchases a new machine for $100,000, the gross book value of that machine would be recorded as $100,000 on the balance sheet.Over time, assets typically lose value due to wear and tear, technological obsolescence, or market conditions. However, the gross book value remains unchanged unless the asset is sold or disposed of. This characteristic distinguishes gross book value from net book value, which accounts for accumulated depreciation and reflects the current value of the asset after these deductions.Investors often look at the gross book value when evaluating a company's financial statements. A high gross book value can indicate that a company has made significant investments in its assets, which may lead to higher productivity and revenue generation. Conversely, a very low gross book value might raise concerns about the company's ability to maintain its operations or replace aging assets.In addition to its importance for investors, the gross book value is also vital for internal management purposes. Companies use gross book value to assess their capital expenditures and make informed decisions about future investments. By analyzing the gross book value of various assets, management can identify which assets are performing well and which may need to be replaced or upgraded.Moreover, the gross book value plays a significant role in financial ratios and metrics used to evaluate a company's performance. Ratios such as return on assets (ROA) and asset turnover rely on accurate assessments of both gross book value and net book value. These metrics help stakeholders understand how effectively a company utilizes its assets to generate profits.In summary, the term gross book value represents the total recorded value of a company's assets without accounting for depreciation or amortization. It serves as a critical measure for investors, analysts, and management to gauge the financial strength of a business. By comprehensively understanding gross book value, stakeholders can make informed decisions regarding investments, asset management, and overall business strategy. As companies continue to navigate complex financial landscapes, the significance of gross book value will undoubtedly remain a cornerstone of financial analysis and reporting.

‘总账面价值’的概念在财务和会计领域是基础性的。它指的是公司资产在资产负债表上记录的总价值，未扣除折旧、摊销或减值。理解‘总账面价值’对投资者、分析师和企业主来说至关重要，因为它提供了有关公司资产基础和整体财务健康状况的见解。当一家公司购买资产，例如机器、设备或房地产时，它将购买价格记录为‘总账面价值’。这一初始估值反映了获得资产所发生的实际成本，包括任何相关费用，如安装和运输。例如，如果一家制造公司以100,000美元购买一台新机器，则该机器的‘总账面价值’将在资产负债表上记录为100,000美元。随着时间的推移，资产通常会因磨损、技术过时或市场条件而贬值。然而，‘总账面价值’保持不变，除非资产被出售或处置。这一特性使得‘总账面价值’与净账面价值区分开来，后者考虑了累计折旧，并反映了资产在这些扣除后的当前价值。投资者通常在评估公司的财务报表时会查看‘总账面价值’。较高的‘总账面价值’可能表明公司在资产上进行了大量投资，这可能导致更高的生产力和收入生成。相反，非常低的‘总账面价值’可能引发对公司维持运营或更换老化资产能力的担忧。除了对投资者的重要性外，‘总账面价值’对内部管理目的也至关重要。公司使用‘总账面价值’来评估其资本支出，并就未来投资做出明智的决策。通过分析各种资产的‘总账面价值’，管理层可以识别哪些资产表现良好，哪些可能需要更换或升级。此外，‘总账面价值’在用于评估公司业绩的财务比率和指标中发挥着重要作用。诸如资产回报率（ROA）和资产周转率等比率依赖于对‘总账面价值’和净账面价值的准确评估。这些指标帮助利益相关者了解公司如何有效利用其资产来产生利润。总之，‘总账面价值’一词代表公司的资产在未考虑折旧或摊销的情况下的总记录价值。它作为投资者、分析师和管理层评估企业财务实力的关键指标。通过全面理解‘总账面价值’，利益相关者可以就投资、资产管理和整体商业战略做出明智的决策。随着公司继续应对复杂的财务环境，‘总账面价值’的重要性无疑将继续成为财务分析和报告的基石。