carrying value

简明释义

帐面结存价值

英英释义

例句

1.The carrying value of the equipment was adjusted after a recent appraisal.

设备的账面价值在最近的评估后进行了调整。

2.Investors often look at the carrying value of a company's debt to assess its financial health.

投资者通常会查看公司债务的账面价值以评估其财务健康状况。

3.The carrying value of the real estate asset has increased significantly over the past year.

该房地产资产的账面价值在过去一年中显著增加。

4.When preparing the financial statements, we need to ensure that the carrying value of inventory is accurate.

在准备财务报表时，我们需要确保库存的账面价值是准确的。

5.The company's assets are listed at their carrying value, which reflects their original purchase price minus any depreciation.

公司的资产按其账面价值列出，反映了原始购买价格减去任何折旧。

作文

In the world of finance and accounting, understanding the concept of carrying value is crucial for both investors and company management. The term carrying value refers to the value at which an asset is recognized on the balance sheet. This value is typically derived from the purchase price of the asset, adjusted for any depreciation, amortization, or impairment that may have occurred over time. For instance, if a company purchases a piece of machinery for $100,000 and after three years it has depreciated by $30,000, the carrying value of that machinery would be $70,000. Understanding carrying value is essential for several reasons. Firstly, it provides a snapshot of the company’s financial health. Investors often look at the carrying value of assets when assessing the worth of a company. If the carrying value of assets is significantly lower than their market value, it could indicate that the company is undervalued, presenting a potential investment opportunity.Moreover, the carrying value plays a significant role in financial reporting. Companies are required to report their assets at their carrying value in their financial statements, which helps maintain transparency and consistency in financial reporting. This practice ensures that stakeholders can make informed decisions based on accurate and reliable data.Additionally, understanding carrying value is vital during mergers and acquisitions. When one company acquires another, the carrying value of the target company's assets will be a key factor in determining the purchase price. Buyers will assess whether the carrying value reflects the true economic value of the assets involved. If there is a discrepancy between the carrying value and the fair market value, negotiations may ensue to arrive at a price that reflects the actual worth of the assets.Furthermore, in the realm of taxation, the carrying value of an asset can affect tax liabilities. When an asset is sold, the difference between the sale price and the carrying value determines the capital gain or loss, which is subject to taxation. Understanding how carrying value is calculated and reported can help businesses manage their tax obligations effectively.In conclusion, the concept of carrying value is fundamental in finance and accounting. It not only impacts the financial statements of a company but also influences investment decisions, merger negotiations, and tax calculations. For anyone involved in the business world, grasping the meaning and implications of carrying value is essential for making informed financial decisions and understanding the overall economic landscape. As markets continue to evolve, the importance of accurately assessing carrying value will only grow, underscoring the need for continuous education and awareness in this area.

在金融和会计的世界中，理解“carrying value”这个概念对投资者和公司管理层来说至关重要。术语“carrying value”指的是资产在资产负债表上所确认的价值。这个价值通常来自资产的购买价格，并根据任何发生的折旧、摊销或减值进行调整。例如，如果一家公司以100,000美元购买一台机器，并且在三年后它的折旧为30,000美元，那么该机器的“carrying value”将为70,000美元。理解“carrying value”至关重要，原因有几个。首先，它提供了公司财务健康状况的快照。投资者通常会查看资产的“carrying value”来评估公司的价值。如果资产的“carrying value”远低于其市场价值，这可能表明公司被低估，从而提供了潜在的投资机会。此外，“carrying value”在财务报告中也发挥着重要作用。公司需要在财务报表中以其“carrying value”报告资产，这有助于保持财务报告的透明度和一致性。这一做法确保利益相关者能够基于准确和可靠的数据做出明智的决策。此外，理解“carrying value”在并购过程中至关重要。当一家公司收购另一家公司时，目标公司资产的“carrying value”将是确定购买价格的关键因素。买方将评估“carrying value”是否反映了资产的真实经济价值。如果“carrying value”与公允市场价值之间存在差异，谈判可能会进行，以达成一个反映资产实际价值的价格。此外，在税收领域，资产的“carrying value”可能会影响税务责任。当资产被出售时，销售价格与“carrying value”之间的差额决定了资本收益或损失，而这又是需要纳税的。理解“carrying value”的计算和报告方式可以帮助企业有效管理其税务义务。总之，“carrying value”的概念在金融和会计中是基础性的。它不仅影响公司的财务报表，还影响投资决策、并购谈判和税务计算。对于任何参与商业世界的人来说，掌握“carrying value”的含义及其影响对于做出明智的财务决策和理解整体经济环境至关重要。随着市场的不断发展，准确评估“carrying value”的重要性只会增加，强调了在这一领域持续教育和意识的必要性。