carrying amount

简明释义

帐面净(金)额［债券］

英英释义

例句

1.The carrying amount of inventory must be adjusted if the market value falls below it.

如果市场价值低于库存的账面价值，则必须进行调整。

2.In financial reporting, companies must disclose the carrying amount of all fixed assets.

在财务报告中，公司必须披露所有固定资产的账面价值。

3.The company's assets are listed on the balance sheet at their carrying amount, which is the original cost minus any accumulated depreciation.

公司的资产在资产负债表上按其账面价值列示，即原始成本减去任何累计折旧。

4.When assessing impairment, it's essential to compare the carrying amount of the asset with its recoverable amount.

在评估减值时，比较资产的账面价值与其可收回金额是至关重要的。

5.The carrying amount of a loan represents the total principal outstanding at any given time.

贷款的账面价值表示在任何给定时间的未偿还本金总额。

作文

The concept of carrying amount is fundamental in accounting and financial reporting. It refers to the value at which an asset is recognized on the balance sheet, after deducting any accumulated depreciation, amortization, or impairment costs. Understanding the carrying amount of an asset is crucial for both investors and company management, as it provides insight into the actual worth of the asset in question. To illustrate this further, let’s consider a company that purchases a piece of machinery for $100,000. Over the years, the machinery depreciates, and by the end of its useful life, it has accumulated $40,000 in depreciation. The carrying amount of the machinery would then be calculated as follows: Initial cost of the machinery: $100,000 Accumulated depreciation: $40,000 So, the carrying amount = Initial cost - Accumulated depreciation = $100,000 - $40,000 = $60,000. This $60,000 represents the value of the machinery that the company would report on its balance sheet. It is important to note that the carrying amount does not necessarily reflect the market value of the asset. Market value can fluctuate based on various factors, including demand, condition, and technological advancements. Therefore, while the carrying amount provides a snapshot of the asset's value from an accounting perspective, it may not always align with what the asset could fetch in an open market. Moreover, the carrying amount plays a significant role during financial analysis and decision-making processes. For instance, if a company is considering selling its machinery, understanding its carrying amount helps in determining whether the sale price is reasonable. If the market value is significantly higher than the carrying amount, it might indicate that the asset is undervalued on the balance sheet. Conversely, if the market value is lower, it could suggest that the asset is overvalued, prompting the management to reassess their financial statements and possibly recognize an impairment loss. In addition to tangible assets like machinery, the concept of carrying amount also applies to intangible assets, such as patents or trademarks. These assets are recorded at their acquisition cost, less any amortization or impairment losses. Understanding the carrying amount of intangible assets is equally important, as they can represent a significant portion of a company's total assets, especially in technology-driven industries. In conclusion, the carrying amount serves as a vital figure in the realm of accounting. It provides a clear representation of an asset's value on the balance sheet, guiding investors and management in their financial evaluations and strategic decisions. By comprehending the implications of the carrying amount, stakeholders can make more informed choices regarding asset management, investment opportunities, and overall financial health. As businesses continue to evolve and adapt to changing economic environments, the accuracy and relevance of the carrying amount will remain critical in ensuring transparency and accountability in financial reporting.

“账面价值”这一概念在会计和财务报告中是基础性的。它指的是资产在资产负债表上确认的价值，扣除任何累计折旧、摊销或减值成本之后。理解资产的账面价值对于投资者和公司管理层至关重要，因为它提供了对相关资产实际价值的洞察。为了进一步说明这一点，让我们考虑一家购买了一台价值100,000美元的机械设备的公司。随着时间的推移，该机械设备贬值，到其使用寿命结束时，已累计折旧40,000美元。那么，该机械设备的账面价值将如下计算：机械设备的初始成本：100,000美元累计折旧：40,000美元因此，账面价值 = 初始成本 - 累计折旧= 100,000美元 - 40,000美元= 60,000美元。这60,000美元代表了公司在其资产负债表上报告的机械设备的价值。需要注意的是，账面价值并不一定反映资产的市场价值。市场价值可能会根据需求、状况和技术进步等各种因素波动。因此，虽然账面价值提供了从会计角度看资产价值的快照，但它可能并不总是与资产在开放市场上能获得的价格相符。此外，账面价值在财务分析和决策过程中也发挥着重要作用。例如，如果一家公司考虑出售其机械设备，了解其账面价值有助于确定销售价格是否合理。如果市场价值显著高于账面价值，这可能表明该资产在资产负债表上被低估。相反，如果市场价值较低，则可能表明该资产被高估，促使管理层重新评估其财务报表，并可能承认减值损失。除了有形资产如机械设备外，账面价值的概念同样适用于无形资产，如专利或商标。这些资产以其收购成本记录，减去任何摊销或减值损失。理解无形资产的账面价值同样重要，因为它们可能占据公司总资产的相当大一部分，尤其是在技术驱动的行业中。总之，账面价值在会计领域中是一个重要的数字。它在资产负债表上清晰地表示了资产的价值，指导投资者和管理层进行财务评估和战略决策。通过理解账面价值的含义，利益相关者可以更明智地选择资产管理、投资机会和整体财务健康。随着企业不断发展和适应变化的经济环境，账面价值的准确性和相关性仍将对确保财务报告的透明度和问责制至关重要。