Net book value

简明释义

帐面净值

英英释义

例句

1.When selling an asset, the Net book value 净账面价值 helps determine the gain or loss on the sale.

在出售资产时，净账面价值 Net book value 有助于确定销售的收益或损失。

2.A high Net book value 净账面价值 may indicate that a company has invested heavily in its assets.

较高的净账面价值 Net book value 可能表明公司在其资产上投入了大量资金。

3.The accountant reported that the Net book value 净账面价值 of the machinery has decreased significantly over the years.

会计报告称，这台机器的净账面价值 Net book value 多年来显著下降。

4.The company's Net book value 净账面价值 is calculated by subtracting accumulated depreciation from the original cost of the assets.

公司的净账面价值 Net book value 是通过从资产的原始成本中减去累计折旧来计算的。

5.Investors often look at the Net book value 净账面价值 to assess whether a company is undervalued or overvalued.

投资者通常查看净账面价值 Net book value 来评估一家公司的估值是否偏低或偏高。

作文

The concept of Net book value is essential in the realm of accounting and finance. It represents the value of an asset after deducting accumulated depreciation, amortization, or impairment costs. Understanding Net book value is crucial for businesses as it provides a clear picture of the actual worth of their assets on the balance sheet. In simpler terms, it reflects how much an asset is currently valued on the books compared to its original purchase price. For instance, let’s consider a company that purchased a piece of machinery for $100,000. Over the years, this machinery has depreciated, and by the end of its useful life, it has accumulated $40,000 in depreciation. Therefore, the Net book value of this machinery would be $60,000. This figure is significant for potential buyers or investors because it indicates the remaining value of the asset that can still contribute to the company's revenue.The calculation of Net book value is straightforward: you take the original cost of the asset and subtract any depreciation that has been recorded against it. This formula is vital for financial analysis, as it helps stakeholders assess whether the company is maintaining its assets effectively and if they are still generating value. Moreover, Net book value is often used in various financial ratios, such as return on assets (ROA), which measures how efficiently a company uses its assets to generate earnings.Additionally, understanding Net book value is not only important for internal financial reporting but also for external reporting purposes. Investors and analysts look at the Net book value to gauge the health of a company’s balance sheet. A significant difference between the Net book value and the market value of an asset may indicate potential issues, such as overvaluation or impairment.In mergers and acquisitions, the Net book value is often scrutinized to determine the fair value of the company being acquired. Buyers want to ensure they are not overpaying for assets that have lost value over time. Thus, having a clear understanding of Net book value can lead to more informed decision-making in these high-stakes scenarios.Moreover, companies must regularly review and adjust their Net book value to reflect any changes in market conditions or asset performance. This ongoing assessment is vital for maintaining accurate financial statements and ensuring compliance with accounting standards. If a company fails to accurately report its Net book value, it risks misleading investors and other stakeholders about its financial position.In conclusion, the Net book value is a critical metric in accounting that helps businesses and investors understand the current value of an asset. By factoring in depreciation and other costs, Net book value provides a realistic view of an asset's worth, which is invaluable for effective financial planning and analysis. As such, mastering the concept of Net book value is essential for anyone involved in finance or accounting, as it plays a pivotal role in evaluating a company’s financial health and making informed investment decisions.

“净账面价值”这一概念在会计和金融领域中至关重要。它指的是在扣除累计折旧、摊销或减值成本后，资产的价值。理解“净账面价值”对企业来说至关重要，因为它提供了资产在资产负债表上的实际价值的清晰图景。简单来说，它反映了资产在账面上的当前价值与其原始购买价格的比较。例如，假设一家公司以100,000美元的价格购买了一台机器。多年来，这台机器已经折旧，到其使用寿命结束时，累计折旧为40,000美元。因此，这台机器的“净账面价值”为60,000美元。这个数字对潜在买家或投资者非常重要，因为它表明该资产仍能为公司的收入贡献的剩余价值。“净账面价值”的计算很简单：你需要将资产的原始成本减去已记录的任何折旧。这个公式对于财务分析至关重要，因为它帮助利益相关者评估公司是否有效地维护其资产，以及这些资产是否仍在产生价值。此外，“净账面价值”通常用于各种财务比率中，例如资产回报率（ROA），该比率衡量公司利用其资产产生收益的效率。此外，理解“净账面价值”不仅对内部财务报告重要，对外部报告也同样重要。投资者和分析师查看“净账面价值”，以评估公司资产负债表的健康状况。资产的“净账面价值”和市场价值之间的显著差异可能表明潜在问题，例如高估或减值。在并购中，“净账面价值”通常受到审查，以确定被收购公司的公允价值。买家希望确保他们不会为随着时间推移而贬值的资产支付过高的价格。因此，清楚理解“净账面价值”可以在这些高风险场景中做出更明智的决策。此外，公司必须定期审查和调整其“净账面价值”，以反映市场条件或资产表现的任何变化。这种持续的评估对于保持准确的财务报表和确保遵守会计标准至关重要。如果公司未能准确报告其“净账面价值”，则可能会误导投资者和其他利益相关者关于其财务状况的信息。总之，“净账面价值”是会计中的一个关键指标，有助于企业和投资者了解资产的当前价值。通过考虑折旧和其他成本，“净账面价值”提供了资产价值的现实视图，这对于有效的财务规划和分析至关重要。因此，掌握“净账面价值”的概念对于任何参与金融或会计的人来说都是必不可少的，因为它在评估公司财务健康状况和做出明智的投资决策中发挥着关键作用。