net book value

简明释义

净定值

英英释义

例句

1.The net book value 净账面价值 of the equipment decreased significantly after five years of use.

设备的净账面价值 净账面价值 在使用五年后大幅下降。

2.Investors often look at the net book value 净账面价值 to assess whether a stock is undervalued.

投资者通常查看净账面价值 净账面价值 来评估股票是否被低估。

3.A company's net book value 净账面价值 can provide insights into its financial health and operational efficiency.

公司的净账面价值 净账面价值 可以提供有关其财务健康和运营效率的见解。

4.The company's net book value 净账面价值 is calculated by subtracting accumulated depreciation from the original purchase price.

公司的净账面价值 净账面价值 是通过从原始购买价格中减去累计折旧来计算的。

5.Before selling the asset, we need to determine its net book value 净账面价值 to ensure we get a fair price.

在出售资产之前，我们需要确定其净账面价值 净账面价值 以确保我们获得公平的价格。

作文

Understanding the concept of net book value is crucial for anyone involved in finance or accounting. The term refers to the value of an asset after deducting depreciation and any other associated costs. In simpler terms, it represents the current value of an asset on a company's balance sheet. For instance, if a company purchases machinery for $100,000 and it depreciates by $20,000 over a year, the net book value after one year would be $80,000. This figure is essential as it provides stakeholders with a clear picture of the asset's worth at any given time.The net book value is not just a static number; it evolves as the asset undergoes wear and tear or as market conditions change. For businesses, understanding this value helps in making informed decisions about asset management. If the net book value of an asset falls below its market value, it may indicate that the asset is underperforming or that it's time to consider selling it. Conversely, if the market value exceeds the net book value, it might suggest that the asset has appreciated over time, which could be beneficial for the company’s financial health.Moreover, the net book value plays a significant role in financial reporting. Companies are required to report their assets at their net book value on their balance sheets, which provides investors and creditors with insight into the company's financial stability. A higher net book value indicates that a company has more valuable assets, which can enhance its creditworthiness. Investors often look at this value when assessing whether to invest in a company, as it reflects the company's investment in tangible assets.In addition to its importance in financial statements, the net book value is also critical during mergers and acquisitions. When one company acquires another, understanding the net book value of the target company's assets can help determine a fair purchase price. It allows the acquiring company to assess whether the investment aligns with its financial goals. If the net book value is significantly lower than the market value, the acquiring company may negotiate a better deal.However, it's essential to note that the net book value does have limitations. It does not account for intangible assets, such as brand value or intellectual property, which can also significantly impact a company's overall worth. Therefore, while the net book value is a useful metric, it should be considered alongside other financial indicators to get a comprehensive view of a company's financial health.In conclusion, the net book value is a vital concept in finance that helps businesses and investors make informed decisions regarding assets. By understanding how to calculate and interpret this value, stakeholders can gain insights into a company's performance and future potential. Whether for internal management or external investment analysis, the net book value remains a key component of financial literacy in today's business environment.

理解净账面价值的概念对任何参与财务或会计的人来说都是至关重要的。这个术语指的是在扣除折旧和其他相关成本后，资产的价值。简单来说，它代表了公司资产负债表上某项资产的当前价值。例如，如果一家公司以100,000美元购买机器设备，并且它在一年内折旧20,000美元，那么一年后的净账面价值将为80,000美元。这个数字至关重要，因为它为利益相关者提供了资产在任何给定时间的清晰图景。净账面价值不仅仅是一个静态数字；随着资产的磨损或市场条件的变化，它会不断演变。对于企业来说，理解这个价值有助于做出明智的资产管理决策。如果某项资产的净账面价值低于其市场价值，这可能表明该资产表现不佳，或者是考虑出售它的时候。相反，如果市场价值超过净账面价值，这可能表明该资产随着时间的推移增值，这对公司的财务健康可能是有利的。此外，净账面价值在财务报告中也发挥着重要作用。公司需要在资产负债表上按其净账面价值报告其资产，这为投资者和债权人提供了公司财务稳定性的洞察。较高的净账面价值表明公司拥有更有价值的资产，这可以提高其信用度。投资者通常在评估是否投资于公司时会查看这一数值，因为它反映了公司对有形资产的投资。除了在财务报表中的重要性外，净账面价值在并购期间也是至关重要的。当一家公司收购另一家公司时，了解目标公司的资产的净账面价值可以帮助确定合理的购买价格。它使收购公司能够评估投资是否与其财务目标一致。如果净账面价值明显低于市场价值，收购公司可能会谈判达成更好的交易。然而，必须注意的是，净账面价值确实存在局限性。它不考虑无形资产，例如品牌价值或知识产权，这些也可能对公司的整体价值产生重大影响。因此，尽管净账面价值是一个有用的指标，但应与其他财务指标一起考虑，以全面了解公司的财务状况。总之，净账面价值是财务中的一个重要概念，帮助企业和投资者就资产做出明智的决策。通过理解如何计算和解释这一价值，利益相关者可以深入了解公司的表现和未来潜力。无论是用于内部管理还是外部投资分析，净账面价值依然是当今商业环境中财务素养的关键组成部分。