book value

简明释义

帐面价值

英英释义

例句

1.The book value of the asset decreased after depreciation was accounted for.

资产的账面价值在计入折旧后下降。

2.Investors often look at the book value per share to determine if a stock is undervalued.

投资者通常查看每股的账面价值以确定股票是否被低估。

3.A high book value compared to market price can indicate a good buying opportunity.

与市场价格相比，高的账面价值可能表明一个良好的购买机会。

4.To assess the financial health of a company, analysts often evaluate its book value relative to its liabilities.

为了评估公司的财务健康状况，分析师通常会评估其账面价值与负债的关系。

5.The company's book value is significantly lower than its market value, indicating potential growth opportunities.

公司的账面价值明显低于其市场价值，这表明潜在的增长机会。

作文

The concept of book value (账面价值) is essential in the field of finance and accounting. It represents the value of an asset as recorded on the balance sheet, reflecting the original cost minus any accumulated depreciation or impairment. Understanding book value (账面价值) is crucial for investors and analysts when evaluating a company's financial health and making investment decisions. To illustrate this, consider a company that purchases machinery for $100,000. Over time, due to wear and tear, the machinery's value decreases. If the company applies straight-line depreciation over ten years, it would depreciate the machinery by $10,000 each year. After three years, the book value (账面价值) of the machinery would be $70,000, calculated as the original cost ($100,000) minus the accumulated depreciation ($30,000). This book value (账面价值) gives stakeholders an idea of how much the asset is worth according to the company's accounting records.Investors often look at the book value (账面价值) when assessing whether a stock is undervalued or overvalued. The price-to-book (P/B) ratio is a common metric used in this analysis. It compares a company's market price per share to its book value (账面价值) per share. A P/B ratio less than one might indicate that the stock is undervalued, suggesting that the market price is lower than the company's net asset value. Conversely, a high P/B ratio could imply that the stock is overvalued or that investors expect high growth rates in the future.However, while book value (账面价值) is a useful measure, it does have limitations. It does not account for intangible assets such as brand value, patents, or goodwill, which can significantly contribute to a company's overall worth. Therefore, relying solely on book value (账面价值) may provide an incomplete picture of a company's financial situation.In addition, the book value (账面价值) can vary depending on the accounting methods used. Different companies may employ different depreciation techniques, leading to variations in their reported book values (账面价值). This inconsistency makes it essential for investors to consider other financial metrics alongside book value (账面价值) to make well-informed decisions.In conclusion, understanding book value (账面价值) is fundamental for anyone involved in finance or investing. It provides a snapshot of a company's asset valuation from an accounting perspective. While it can serve as a valuable tool for assessing company performance and investment potential, it should be used in conjunction with other financial analyses to obtain a comprehensive view of a company's worth. By combining book value (账面价值) with other metrics, investors can better navigate the complexities of the financial markets and make more informed choices about their investments.

在金融和会计领域，book value（账面价值）的概念至关重要。它代表资产在资产负债表上的记录价值，反映了原始成本减去任何累计折旧或减值。理解book value（账面价值）对投资者和分析师评估公司财务健康状况及做出投资决策至关重要。举个例子，考虑一家购买机器设备的公司，花费为100,000美元。随着时间的推移，由于磨损，机器的价值下降。如果公司采用直线法折旧，折旧期为十年，则每年折旧10,000美元。三年后，该机器的book value（账面价值）将为70,000美元，计算方法为原始成本（100,000美元）减去累计折旧（30,000美元）。这个book value（账面价值）让利益相关者了解该资产根据公司会计记录的价值。投资者通常在评估股票是被低估还是高估时会查看book value（账面价值）。市净率（P/B比率）是用于此分析的常用指标。它比较公司的每股市场价格与其每股book value（账面价值）。P/B比率小于1可能表明该股票被低估，暗示市场价格低于公司的净资产价值。相反，高P/B比率可能意味着该股票被高估，或者投资者预期未来会有高增长率。然而，尽管book value（账面价值）是一个有用的衡量标准，但它也存在局限性。它没有考虑无形资产，例如品牌价值、专利或商誉，这些都可能显著影响公司的整体价值。因此，单独依赖book value（账面价值）可能无法提供公司财务状况的完整图景。此外，book value（账面价值）可能因使用的会计方法而异。不同的公司可能采用不同的折旧技术，导致它们报告的book value（账面价值）有所不同。这种不一致性使得投资者在做出明智决策时必须考虑其他财务指标。总之，理解book value（账面价值）对任何参与金融或投资的人来说都是基础。它提供了从会计角度看公司的资产估值快照。虽然它可以作为评估公司表现和投资潜力的有价值工具，但应与其他财务分析结合使用，以获得公司价值的全面视图。通过将book value（账面价值）与其他指标结合，投资者可以更好地驾驭金融市场的复杂性，并就其投资做出更明智的选择。