revaluation excess

简明释义

重估价溢额

英英释义

例句

1.The accountant explained that the revaluation excess arises from the difference between the fair value and book value of assets.

会计解释说，重估盈余是资产公允价值与账面价值之间的差额。

2.During the audit, the team identified a revaluation excess that needed to be recorded for compliance purposes.

在审计过程中，团队发现需要为合规目的记录的重估盈余。

3.The revaluation excess can have tax implications, as it may affect the taxable income of the business.

由于可能影响企业的应税收入，重估盈余可能会有税务影响。

4.The company reported a significant revaluation excess in its annual financial statements, indicating an increase in asset values.

该公司在年度财务报表中报告了显著的重估盈余，这表明资产价值增加。

5.Investors were pleased to see the revaluation excess reflected in the stock price, boosting their confidence in the company's future.

投资者很高兴看到股票价格中反映出的重估盈余，这增强了他们对公司未来的信心。

作文

In the world of finance and accounting, the term revaluation excess refers to the increase in the value of an asset when it is revalued. This situation arises when a company reassesses the worth of its assets, often due to changes in market conditions or improvements in the asset itself. The concept of revaluation excess is crucial as it impacts the financial statements of a company, influencing both its balance sheet and income statement. When a company decides to revalue its assets, it must follow certain accounting standards, which dictate how to recognize and measure the increase in value. For instance, if a company owns a piece of real estate that has appreciated significantly over time, the management may choose to adjust its book value to reflect this new market value. The difference between the original value and the new value is known as revaluation excess. This excess is not just an arbitrary number; it represents a real increase in wealth for the company and can affect various financial ratios and metrics used by investors and analysts. One of the key implications of recognizing revaluation excess is its effect on the company's equity. When the asset's value increases, the equity section of the balance sheet also increases, which can enhance the company's perceived financial health. This can lead to improved credit ratings, making it easier for the company to secure loans or attract investors. Furthermore, the recognition of revaluation excess can have tax implications, as it may influence the taxable income and the overall tax liability of the company. However, it is essential to note that while revaluation excess can provide a positive outlook on a company's financial position, it can also introduce volatility into the financial statements. If the market conditions change again and the asset's value decreases, the company might have to recognize a loss, which could offset the previous gains from the revaluation. This cyclical nature of asset valuation emphasizes the importance of prudent financial management and accurate forecasting. Moreover, stakeholders such as investors, creditors, and regulatory bodies closely monitor the revaluation process. Investors may view revaluation excess as a sign of a company's growth potential, while creditors might assess the stability of the company's assets before extending credit. Regulatory bodies also require companies to adhere to specific guidelines when reporting revaluations to ensure transparency and fairness in the financial markets. In conclusion, understanding revaluation excess is vital for anyone involved in finance or accounting. It not only reflects the current value of a company's assets but also plays a significant role in shaping the company’s financial strategy and future prospects. As the business landscape continues to evolve, the ability to accurately assess and report revaluation excess will remain a critical skill for financial professionals. Companies must navigate the complexities of asset valuation with care, ensuring they provide a true and fair view of their financial position to all stakeholders involved.

在金融和会计的世界中，术语重估盈余指的是当资产被重新评估时其价值的增加。这种情况发生在公司重新评估其资产的价值时，通常是由于市场条件的变化或资产本身的改善。重估盈余的概念至关重要，因为它影响公司的财务报表，影响资产负债表和损益表。当公司决定重新评估其资产时，必须遵循某些会计标准，这些标准规定了如何确认和衡量价值的增加。例如，如果一家公司拥有一块房地产，其价值随着时间的推移显著升值，管理层可能会选择调整其账面价值以反映这一新的市场价值。原始价值与新价值之间的差额被称为重估盈余。这一盈余不仅仅是一个任意数字；它代表了公司财富的真实增加，并且可以影响投资者和分析师使用的各种财务比率和指标。确认重估盈余的一个关键影响是其对公司股东权益的影响。当资产的价值增加时，资产负债表的权益部分也会增加，这可能增强公司的财务健康状况。这可能导致信用评级的改善，使公司更容易获得贷款或吸引投资者。此外，确认重估盈余还可能产生税务影响，因为它可能影响应税收入和公司的整体税务负担。然而，必须注意的是，虽然重估盈余可以为公司的财务状况提供积极的前景，但它也可能给财务报表带来波动性。如果市场条件再次变化，资产的价值下降，公司可能不得不确认损失，这可能抵消之前的重估收益。这种资产价值评估的循环性质强调了审慎财务管理和准确预测的重要性。此外，投资者、债权人和监管机构等利益相关者密切关注重估过程。投资者可能将重估盈余视为公司增长潜力的标志，而债权人可能在提供信贷之前评估公司的资产稳定性。监管机构还要求公司在报告重估时遵循特定指南，以确保金融市场的透明度和公平性。总之，理解重估盈余对于任何参与金融或会计的人来说都是至关重要的。它不仅反映了公司资产的当前价值，还在塑造公司的财务战略和未来前景方面发挥着重要作用。随着商业环境的不断发展，准确评估和报告重估盈余的能力将仍然是金融专业人士的一项关键技能。公司必须谨慎处理资产评估的复杂性，确保向所有相关利益方提供真实和公正的财务状况。