net book value

简明释义

帐面净值

英英释义

例句

1.In accounting, the net book value 净账面价值 reflects the value of an asset after all depreciation has been accounted for.

在会计中，净账面价值 净账面价值反映了在考虑所有折旧后资产的价值。

2.A company might sell its assets for more than their net book value 净账面价值, resulting in a gain on sale.

一家公司可能以高于其净账面价值 净账面价值的价格出售其资产，从而产生销售收益。

3.When evaluating a potential investment, investors often look at the net book value 净账面价值 to determine if the stock is undervalued.

在评估潜在投资时，投资者通常会查看净账面价值 净账面价值以确定股票是否被低估。

4.The net book value 净账面价值 of the equipment will decrease as it ages due to depreciation.

由于折旧，设备的净账面价值 净账面价值会随着时间的推移而减少。

5.The company's net book value 净账面价值 is calculated by subtracting accumulated depreciation from the original cost of its assets.

公司的净账面价值 净账面价值是通过从资产的原始成本中减去累计折旧来计算的。

作文

Understanding the concept of net book value is essential for anyone involved in finance, accounting, or business management. The term net book value refers to the value of an asset after accounting for depreciation and amortization. It represents the carrying value of an asset on a company's balance sheet and is calculated by subtracting accumulated depreciation from the original cost of the asset. This figure is crucial for stakeholders when assessing the financial health of a company and making informed investment decisions.The importance of net book value cannot be overstated. For investors, it provides a clear picture of what an asset is worth at any given moment. Unlike market value, which can fluctuate based on external factors, net book value offers a more stable and reliable measure of an asset's worth. This stability is particularly vital during economic downturns when market values may be erratic. By looking at the net book value, investors can determine whether a company’s assets are overvalued or undervalued in the market.Moreover, net book value plays a significant role in financial reporting. Companies are required to report their assets at net book value on their balance sheets, providing transparency to shareholders and potential investors. This practice helps maintain investor confidence and ensures that companies are held accountable for their asset management practices. When a company consistently reports a decreasing net book value, it may raise red flags about its operational efficiency or market position.In addition to its relevance in investment analysis and financial reporting, understanding net book value is also critical for businesses during acquisitions and mergers. When one company considers acquiring another, knowing the net book value of the target company's assets can influence the purchase price. If the net book value is significantly lower than the market value, it might indicate that the target company has underperforming assets or that it is over-leveraged. Conversely, if the net book value is higher, it could mean that the company has valuable assets that are not yet reflected in its market valuation.Furthermore, the calculation of net book value can vary depending on the accounting methods used by a company. For instance, some companies may use straight-line depreciation, while others may apply accelerated depreciation methods. These differences can affect the net book value reported on the balance sheet, leading to discrepancies that investors must understand when analyzing a company’s financial statements.In conclusion, the concept of net book value is integral to financial analysis and reporting. It serves as a fundamental metric for evaluating the worth of a company's assets and provides insights into its overall financial health. Investors, accountants, and business managers must grasp this concept to make informed decisions. By understanding net book value, stakeholders can better navigate the complexities of financial markets and corporate finance, ultimately leading to more strategic investment choices and improved business outcomes.

理解净账面价值的概念对任何涉及金融、会计或商业管理的人来说都是至关重要的。术语净账面价值指的是在考虑折旧和摊销后资产的价值。它代表了公司资产负债表上资产的账面价值，通过从资产的原始成本中减去累计折旧来计算。这个数字对于利益相关者在评估公司的财务健康状况和做出明智的投资决策时至关重要。净账面价值的重要性不容小觑。对于投资者来说，它提供了资产在任何给定时刻的明确价值。与可能因外部因素波动的市场价值不同，净账面价值提供了一种更稳定和可靠的资产价值衡量。这种稳定性在经济低迷时期尤为重要，此时市场价值可能会不稳定。通过查看净账面价值，投资者可以确定公司的资产是否在市场上被高估或低估。此外，净账面价值在财务报告中也发挥着重要作用。公司需要在其资产负债表上以净账面价值报告其资产，为股东和潜在投资者提供透明度。这一做法有助于维护投资者信心，并确保公司对其资产管理实践负责。当一家公司持续报告净账面价值下降时，可能会引发关于其运营效率或市场地位的警示信号。除了在投资分析和财务报告中的相关性外，理解净账面价值对企业在收购和合并期间也至关重要。当一家公司考虑收购另一家公司时，了解目标公司的资产的净账面价值可以影响购买价格。如果净账面价值显著低于市场价值，这可能表明目标公司存在表现不佳的资产或过度负债。相反，如果净账面价值较高，则可能意味着该公司拥有尚未反映在市场估值中的有价值资产。此外，净账面价值的计算可能会因公司使用的会计方法而异。例如，一些公司可能采用直线折旧，而其他公司可能采用加速折旧方法。这些差异可能会影响资产负债表上报告的净账面价值，导致投资者在分析公司的财务报表时必须理解的差异。总之，净账面价值的概念是财务分析和报告的核心。它作为评估公司资产价值的基本指标，并提供对其整体财务健康状况的洞察。投资者、会计师和企业经理必须掌握这一概念，以便做出明智的决策。通过理解净账面价值，利益相关者可以更好地应对金融市场和企业金融的复杂性，从而最终导致更具战略性的投资选择和改善的商业成果。