net book value of fixed assets

简明释义

固定资产帐面净值

英英释义

例句

1.The net book value of fixed assets 固定资产净账面价值 is important for calculating depreciation expenses.

计算折旧费用时，固定资产净账面价值是重要的。

2.Investors often look at the net book value of fixed assets 固定资产净账面价值 to assess the company's asset management efficiency.

投资者通常查看固定资产净账面价值来评估公司的资产管理效率。

3.A decrease in the net book value of fixed assets 固定资产净账面价值 could indicate that the company is not investing enough in maintenance.

固定资产净账面价值的减少可能表明公司在维护方面的投资不足。

4.During the audit, the accountant verified the net book value of fixed assets 固定资产净账面价值 to ensure it matched the company's records.

在审计过程中，会计核实了固定资产净账面价值以确保其与公司的记录相符。

5.The company reported a net book value of fixed assets 固定资产净账面价值 of $1 million in its annual financial statement.

该公司在其年度财务报表中报告的固定资产净账面价值为100万美元。

作文

The concept of the net book value of fixed assets is essential for understanding a company’s financial health and operational efficiency. Fixed assets, which include property, plant, and equipment (PP&E), are long-term tangible assets that a company uses in its operations to generate income. The net book value of fixed assets represents the value of these assets after accounting for depreciation, amortization, and any impairment costs. This figure is crucial for investors, management, and stakeholders as it provides insight into the actual worth of a company's physical assets over time.To better understand the net book value of fixed assets, one must first grasp the concept of depreciation. Depreciation is the process of allocating the cost of a tangible asset over its useful life. For example, if a company purchases machinery for $100,000 and expects it to last for ten years, it may depreciate the asset by $10,000 each year. At the end of the first year, the net book value of fixed assets would be $90,000. This method allows companies to match the cost of an asset with the revenue it generates, providing a clearer picture of profitability.The calculation of the net book value of fixed assets can be illustrated through a simple formula: Net Book Value = Original Cost - Accumulated Depreciation.This equation highlights how the value of fixed assets decreases over time due to wear and tear, technological obsolescence, or market conditions. Understanding this decline in value is important for accurate financial reporting and strategic planning. For instance, if a company plans to sell its fixed assets, knowing their net book value of fixed assets helps in setting a realistic selling price.Moreover, the net book value of fixed assets plays a significant role in assessing a company’s capital structure. Investors often analyze this value to determine how much of a company's assets are financed through debt versus equity. A higher net book value of fixed assets relative to liabilities indicates a stronger asset base, which can be reassuring to creditors and investors alike.In addition, the net book value of fixed assets is vital for compliance with accounting standards and regulations. Companies must report their fixed assets accurately on financial statements, and misrepresenting these values can lead to legal repercussions and loss of credibility in the market. Therefore, maintaining precise records of fixed asset acquisitions, disposals, and depreciation is paramount.Lastly, understanding the net book value of fixed assets can aid in strategic decision-making. Companies may evaluate their fixed asset values when considering expansions, upgrades, or divestitures. By having a clear understanding of their net book value of fixed assets, businesses can make informed decisions about reinvesting in their operations or reallocating resources.In conclusion, the net book value of fixed assets is a critical financial metric that reflects the true value of a company’s physical assets after accounting for depreciation and other adjustments. It not only aids in financial analysis and reporting but also informs strategic business decisions. As such, a thorough understanding of this concept is essential for anyone involved in finance, accounting, or business management.

固定资产的净账面价值这一概念对于理解公司的财务健康和运营效率至关重要。固定资产包括物业、厂房和设备（PP&E），是公司在运营中用于产生收入的长期有形资产。净账面价值代表这些资产在扣除折旧、摊销和任何减值成本后的价值。这个数字对于投资者、管理层和利益相关者至关重要，因为它提供了公司物理资产随时间变化的实际价值的洞察。要更好地理解净账面价值，首先必须掌握折旧的概念。折旧是将有形资产的成本分配到其使用寿命的过程。例如，如果一家公司以100,000美元购买机器，并预计其使用寿命为十年，则每年可能会折旧该资产10,000美元。在第一年结束时，净账面价值将为90,000美元。这种方法使公司能够将资产的成本与其产生的收入相匹配，从而提供更清晰的盈利能力图景。净账面价值的计算可以通过一个简单的公式来说明：净账面价值 = 原始成本 - 累计折旧。这个公式突显了固定资产随时间推移因磨损、技术过时或市场条件而贬值的情况。理解这种价值的下降对于准确的财务报告和战略规划至关重要。例如，如果一家公司计划出售其固定资产，了解其净账面价值有助于设定一个现实的销售价格。此外，净账面价值在评估公司资本结构方面也起着重要作用。投资者通常分析这一数值，以确定公司资产中有多少是通过债务而非股权融资的。较高的净账面价值相对于负债表明更强的资产基础，这对债权人和投资者来说都是一种安慰。此外，净账面价值对于遵守会计标准和法规至关重要。公司必须在财务报表中准确报告其固定资产，错误地表示这些价值可能导致法律后果和市场信誉的丧失。因此，保持固定资产收购、处置和折旧的精确记录至关重要。最后，理解净账面价值可以帮助战略决策。公司在考虑扩张、升级或剥离时，可能会评估其固定资产的价值。通过清楚了解其净账面价值，企业可以就再投资于其运营或重新分配资源做出明智的决定。总之，净账面价值是一个关键的财务指标，反映了公司在扣除折旧和其他调整后其物理资产的真实价值。它不仅有助于财务分析和报告，还为战略商业决策提供信息。因此，深入理解这一概念对于任何参与财务、会计或商业管理的人都至关重要。