book cost

简明释义

转帐成本

英英释义

例句

1.During the audit, discrepancies were found in the book cost 账面成本 records.

在审计过程中，发现book cost 账面成本记录中的差异。

2.The book cost 账面成本 of the equipment was higher than expected, impacting our budget.

设备的book cost 账面成本高于预期，影响了我们的预算。

3.The accountant calculated the total expenses by adding all the book cost 账面成本 of the inventory.

会计通过将所有库存的book cost 账面成本相加来计算总费用。

4.Investors often look at the book cost 账面成本 to assess the value of a company's assets.

投资者通常查看book cost 账面成本以评估公司的资产价值。

5.To determine profitability, we need to analyze the book cost 账面成本 of each product sold.

为了确定盈利能力，我们需要分析每个销售产品的book cost 账面成本。

作文

Understanding the concept of book cost is crucial for anyone involved in finance or accounting. The term book cost refers to the original value of an asset as recorded in the company's books, which is typically the purchase price plus any additional costs necessary to get the asset ready for its intended use. This includes expenses such as shipping, installation, and any taxes paid during the acquisition process. The book cost does not account for depreciation or market value fluctuations; instead, it remains fixed on the balance sheet until the asset is sold or disposed of.For example, consider a company that purchases machinery for $100,000. If the shipping and installation costs add another $10,000, the total book cost of the machinery would be $110,000. This amount will be used for accounting purposes to assess the value of the asset over time. When preparing financial statements, businesses rely heavily on book cost to represent their assets accurately. It is essential for determining depreciation, which is the process of allocating the cost of a tangible asset over its useful life.Depreciation is calculated based on the book cost and helps businesses understand how much value an asset loses each year. For instance, if the machinery mentioned earlier has a useful life of ten years, the company may choose to depreciate it using the straight-line method. This means that each year, $11,000 ($110,000 ÷ 10 years) would be deducted from the asset's book cost to reflect its decreasing value on the balance sheet.Moreover, understanding book cost is also vital for tax purposes. Many tax regulations allow businesses to deduct depreciation expenses from their taxable income, which can significantly reduce the overall tax burden. By accurately tracking book cost and the associated depreciation, companies can optimize their tax strategies and improve cash flow.In addition to financial reporting and tax implications, the book cost of an asset can influence investment decisions. Investors often look at a company's balance sheet to assess its asset base and overall financial health. A clear understanding of book cost allows investors to evaluate whether a company's assets are being managed efficiently and if they are likely to generate future profits.However, relying solely on book cost can be misleading. Market conditions can change, and the actual market value of an asset may differ significantly from its book cost. For example, if the machinery discussed earlier becomes obsolete due to technological advancements, its market value might drop below the book cost. Therefore, while book cost provides a foundational understanding of asset valuation, it is essential to consider other factors, such as current market trends and economic conditions, when making financial decisions.In conclusion, the term book cost plays a fundamental role in accounting, taxation, and investment analysis. It represents the original cost of an asset and serves as a basis for calculating depreciation and evaluating financial performance. While it is a critical component of financial reporting, one must also consider the broader economic context to make informed decisions. Understanding book cost empowers business leaders and investors alike to navigate the complexities of asset management effectively.

理解账面成本的概念对于任何参与财务或会计的人来说都是至关重要的。术语账面成本指的是资产在公司账簿中记录的原始价值，通常是购买价格加上为使资产准备好使用而发生的任何额外费用。这包括运输、安装和购置过程中支付的任何税费。账面成本不考虑折旧或市场价值波动；相反，它在资产被出售或处置之前保持固定在资产负债表上。例如，考虑一家购买机器设备的公司，价格为100,000美元。如果运输和安装费用再加上10,000美元，那么该机器的总账面成本将为110,000美元。这个金额将用于会计目的，以准确评估资产随时间的价值。在编制财务报表时，企业在很大程度上依赖于账面成本来准确表示其资产。这对于确定折旧至关重要，折旧是将有形资产的成本在其使用寿命内分配的过程。折旧是基于账面成本计算的，帮助企业了解资产每年损失的价值。例如，如果前面提到的机器的使用寿命为十年，公司可能选择使用直线法进行折旧。这意味着每年将从资产的账面成本中扣除11,000美元（110,000美元÷10年），以反映其在资产负债表上减少的价值。此外，理解账面成本对于税务目的也至关重要。许多税收法规允许企业从应税收入中扣除折旧费用，这可以显著降低整体税负。通过准确跟踪账面成本及相关折旧，公司可以优化其税务策略并改善现金流。除了财务报告和税务影响外，资产的账面成本还可以影响投资决策。投资者通常查看公司的资产负债表，以评估其资产基础和整体财务健康状况。清晰理解账面成本使投资者能够评估公司的资产是否得到有效管理，以及它们是否可能产生未来的利润。然而，仅仅依靠账面成本可能会产生误导。市场条件可能会变化，资产的实际市场价值可能与其账面成本有显著差异。例如，如果前面讨论的机器由于技术进步而变得过时，其市场价值可能会低于账面成本。因此，虽然账面成本提供了对资产估值的基础理解，但在做出财务决策时，考虑其他因素，如当前市场趋势和经济条件，也至关重要。总之，术语账面成本在会计、税务和投资分析中起着基础性作用。它代表资产的原始成本，并作为计算折旧和评估财务绩效的基础。虽然它是财务报告的关键组成部分，但还必须考虑更广泛的经济背景，以做出明智的决策。理解账面成本使企业领导者和投资者能够有效地驾驭资产管理的复杂性。