realizable value

简明释义

可变现价值

英英释义

例句

1.The company assessed the inventory's realizable value to determine its worth during liquidation.

公司评估了库存的可变现价值以确定其在清算期间的价值。

2.The accountant calculated the realizable value of the receivables to ensure accurate financial statements.

会计计算了应收款项的可变现价值以确保财务报表的准确性。

3.The appraiser estimated the realizable value of the property before it was sold at auction.

评估师在拍卖前估计了该物业的可变现价值。

4.In financial reporting, assets should be recorded at their realizable value to provide a true picture of the company's worth.

在财务报告中，资产应按其可变现价值记录，以提供公司价值的真实情况。

5.Investors often look for stocks that have a higher realizable value than their current market price.

投资者通常寻找那些可变现价值高于当前市场价格的股票。

作文

In the realm of finance and accounting, the concept of realizable value plays a crucial role in determining the worth of an asset. Essentially, realizable value refers to the estimated amount that can be obtained from the sale of an asset, minus any costs associated with the sale. This definition is significant because it provides a more accurate reflection of what an asset is truly worth in practical terms, rather than just its book value or historical cost.To illustrate this concept, consider a company that owns a piece of machinery. The machinery was purchased several years ago for $100,000. However, due to technological advancements, the current market demand for such machinery has decreased, and the company now estimates that it could only sell the machinery for $30,000. In this scenario, while the book value of the machinery remains at $100,000, the realizable value is only $30,000. This discrepancy highlights the importance of assessing assets based on their realizable value, as it gives stakeholders a clearer picture of the company's financial health.Moreover, understanding realizable value is essential for making informed business decisions. For instance, if the company decides to invest in new technology, it must consider the realizable value of its existing assets. If the realizable value of the machinery is significantly lower than its book value, the company may choose to sell it off to free up capital for investment in more profitable ventures. This strategic decision-making relies heavily on accurate assessments of realizable value.Another important aspect of realizable value is its role in financial reporting. Companies are required to report their assets at the lower of cost or realizable value in their financial statements. This principle ensures that assets are not overstated on the balance sheet, which could mislead investors and other stakeholders. By adhering to this principle, companies maintain transparency and uphold the integrity of their financial reporting.In addition, realizable value is particularly relevant during times of economic uncertainty. When market conditions fluctuate, the realizable value of assets can change rapidly. Businesses need to regularly reassess their assets' realizable value to ensure that they are prepared for potential losses or gains. For example, during a recession, many assets may see a decline in their realizable value, prompting companies to reevaluate their strategies and possibly divest from underperforming assets.In conclusion, the concept of realizable value is vital for understanding the true worth of assets in a business context. It influences decision-making, financial reporting, and overall business strategy. By focusing on the realizable value of their assets, companies can make more informed choices that align with their financial goals and market conditions. As such, the ability to accurately assess realizable value is an essential skill for financial professionals and business leaders alike.

在金融和会计领域，可实现价值的概念在确定资产价值方面发挥着至关重要的作用。基本上，可实现价值指的是从销售资产中可以获得的估计金额，减去与销售相关的任何成本。这个定义非常重要，因为它提供了对资产真实价值的更准确反映，而不仅仅是其账面价值或历史成本。为了说明这一概念，考虑一家拥有一台机器的公司。这台机器几年前以100,000美元的价格购买。然而，由于技术进步，当前市场对这种机器的需求减少，公司现在估计它只能以30,000美元的价格出售这台机器。在这种情况下，尽管机器的账面价值仍为100,000美元，但其可实现价值仅为30,000美元。这种差异突显了根据可实现价值评估资产的重要性，因为它为利益相关者提供了更清晰的公司财务健康状况的图景。此外，理解可实现价值对于做出明智的商业决策至关重要。例如，如果公司决定投资新技术，它必须考虑现有资产的可实现价值。如果这台机器的可实现价值远低于其账面价值，公司可能会选择出售它，以释放资金用于投资更有利可图的项目。这种战略决策在很大程度上依赖于对可实现价值的准确评估。可实现价值的另一个重要方面是它在财务报告中的作用。公司在财务报表中需要按成本或可实现价值较低者报告其资产。这个原则确保资产不会在资产负债表上被高估，这可能误导投资者和其他利益相关者。通过遵循这一原则，公司保持透明度并维护其财务报告的完整性。此外，在经济不确定时期，可实现价值尤其相关。当市场条件波动时，资产的可实现价值可能迅速变化。企业需要定期重新评估其资产的可实现价值，以确保它们为潜在的损失或收益做好准备。例如，在经济衰退期间，许多资产的可实现价值可能会下降，促使公司重新评估其战略，并可能剥离表现不佳的资产。总之，可实现价值的概念对于理解商业环境中资产的真实价值至关重要。它影响决策、财务报告和整体商业战略。通过关注资产的可实现价值，公司可以做出更符合其财务目标和市场条件的明智选择。因此，准确评估可实现价值的能力是金融专业人士和商业领袖必备的重要技能。