revaluation surplus; reappraisal surplus

简明释义

重估价盈余

英英释义

例句

1.During the audit, the accountant noted a substantial revaluation surplus 重估盈余 due to rising property values.

在审计过程中，会计注意到由于房产价值上升而产生的可观的重估盈余。

2.Investors were pleased to see the reappraisal surplus 重估盈余 reflected in the latest quarterly report.

投资者很高兴在最新的季度报告中看到反映出的重估盈余。

3.After the market recovery, the revaluation surplus 重估盈余 on the real estate portfolio increased significantly.

在市场复苏后，房地产投资组合的重估盈余显著增加。

4.The company's financial statements showed a significant revaluation surplus 重估盈余 after the property was appraised at a higher value.

公司的财务报表显示，在物业被评估为更高价值后，出现了显著的重估盈余。

5.The reappraisal surplus 重估盈余 contributed to an increase in the overall net assets of the company.

该重估盈余促使公司的整体净资产增加。

作文

In the world of finance and accounting, the terms revaluation surplus and reappraisal surplus are often used interchangeably, but they carry distinct meanings that are crucial for understanding asset valuation. Both concepts relate to the increase in the value of an asset, typically due to changes in market conditions or a reassessment of the asset's worth. A revaluation surplus refers specifically to the increase in the fair value of an asset that has been revalued upwards in accordance with accounting standards. This occurs when a company decides to adjust the carrying amount of its assets to reflect their current market value. For instance, if a company owns a piece of real estate that was originally purchased for $500,000, but after a thorough appraisal, it is determined that the property is now worth $700,000, the company would recognize a revaluation surplus of $200,000. This surplus is recorded in the equity section of the balance sheet, as it represents an unrealized gain that has not yet been realized through a sale. On the other hand, a reappraisal surplus can be seen as a broader term that encompasses any surplus resulting from a reappraisal of an asset. This could involve not only increases in value but also adjustments made to reflect depreciation or impairment. When an asset is reappraised, the new value is compared to the previous carrying amount, and any increase in value is recognized as a surplus. For example, if a piece of machinery was initially valued at $100,000 and, upon reappraisal, is found to be worth $120,000, the company would record a reappraisal surplus of $20,000. This process ensures that the financial statements accurately reflect the true value of the company's assets, which is essential for stakeholders, including investors and creditors, who rely on this information for decision-making.Both revaluation surplus and reappraisal surplus play significant roles in financial reporting and asset management. They provide insights into the financial health of a company and help in assessing its performance over time. By recognizing these surpluses, companies can improve their balance sheets, attract investment, and enhance their credibility in the marketplace. Furthermore, these surpluses can impact various financial ratios, which are critical for evaluating a company's operational efficiency and profitability. For instance, an increase in asset values can lead to a higher return on assets (ROA), making the company more appealing to potential investors.In conclusion, understanding the nuances of revaluation surplus and reappraisal surplus is vital for anyone involved in finance or accounting. These concepts not only affect a company's financial statements but also influence strategic decisions regarding asset management and investment planning. As markets fluctuate and assets appreciate or depreciate, being able to accurately assess and report these changes ensures that a company remains transparent and accountable, ultimately fostering trust and stability in the financial ecosystem.

在金融和会计的世界中，术语重估盈余和重新评估盈余常常可以互换使用，但它们具有重要的不同含义，这对于理解资产估值至关重要。这两个概念都与资产价值的增加有关，通常是由于市场条件的变化或对资产价值的重新评估。重估盈余特指根据会计标准向上重估资产的公允价值所带来的增加。这发生在公司决定调整其资产的账面价值，以反映其当前市场价值时。例如，如果一家公司拥有一块最初以500,000美元购买的不动产，但经过彻底评估后发现该物业现在价值700,000美元，则该公司将确认重估盈余为200,000美元。该盈余在资产负债表的权益部分记录，因为它代表了一项尚未通过出售实现的未实现收益。另一方面，重新评估盈余可以被视为一个更广泛的术语，涵盖任何因资产重新评估而产生的盈余。这可能不仅涉及价值的增加，还涉及反映折旧或减值的调整。当资产被重新评估时，新价值与先前的账面金额进行比较，任何价值的增加都会被确认作为盈余。例如，如果一台机器最初估值为100,000美元，而在重新评估时发现其价值为120,000美元，那么公司将记录重新评估盈余为20,000美元。这个过程确保财务报表准确反映公司的真实资产价值，这对于依赖这些信息进行决策的利益相关者（包括投资者和债权人）至关重要。重估盈余和重新评估盈余在财务报告和资产管理中都发挥着重要作用。它们提供了公司财务健康状况的洞察，并有助于评估其随时间的表现。通过确认这些盈余，公司可以改善其资产负债表，吸引投资，并提高其在市场上的信誉。此外，这些盈余还会影响各种财务比率，这对于评估公司的运营效率和盈利能力至关重要。例如，资产价值的增加可能导致资产回报率（ROA）的提高，使公司对潜在投资者更具吸引力。总之，理解重估盈余和重新评估盈余的细微差别对于任何参与金融或会计的人来说都是至关重要的。这些概念不仅影响公司的财务报表，还影响有关资产管理和投资规划的战略决策。随着市场波动和资产升值或贬值，能够准确评估和报告这些变化确保公司保持透明和负责，最终促进金融生态系统中的信任和稳定。