reappraisal surplus

简明释义

重估价盈余

英英释义

例句

1.The reappraisal surplus resulting from the new valuation methods led to increased shareholder equity.

新估值方法带来的重估盈余导致股东权益增加。

2.After the property market boom, many firms experienced a reappraisal surplus that boosted their balance sheets.

在房地产市场繁荣之后，许多公司经历了重估盈余，这提升了它们的资产负债表。

3.The company's financial report indicated a significant reappraisal surplus in its real estate holdings, which was a positive sign for investors.

公司的财务报告显示其房地产资产有显著的重估盈余，这对投资者来说是一个积极的信号。

4.The accountant explained how the reappraisal surplus could impact the company's tax liabilities.

会计师解释了重估盈余如何影响公司的税务负担。

5.Investors were pleased to see a reappraisal surplus reflected in the annual financial statements.

投资者很高兴在年度财务报表中看到重估盈余的反映。

作文

In the realm of finance and accounting, the term reappraisal surplus refers to the increase in the value of an asset that has been reassessed or revalued. This concept is particularly significant for businesses that own fixed assets, such as real estate or machinery. When these assets are revalued, any increase in their value over their book value is recorded as a reappraisal surplus. This surplus can have various implications for a company's financial statements and overall financial health.Understanding the importance of reappraisal surplus begins with recognizing how asset valuation works. Assets are typically recorded on a company's balance sheet at their historical cost. However, market conditions can change, leading to fluctuations in the value of these assets. For instance, a piece of real estate may appreciate significantly due to increased demand in a particular area, or machinery may become more valuable due to advancements in technology that enhance its efficiency.When a company decides to reassess its assets, it must conduct a thorough evaluation to determine their current market value. If the new value exceeds the original book value, the difference is recorded as a reappraisal surplus. This surplus does not represent cash flow but rather reflects an increase in the paper value of the company's assets. It is essential for stakeholders, including investors and creditors, to understand this distinction, as it impacts the perceived value of the company.The recording of a reappraisal surplus also influences a company's equity. Since the surplus increases the asset base without affecting liabilities, it effectively enhances the net worth of the company. This can lead to a more favorable assessment by potential investors, as a higher net worth may indicate better financial stability and growth potential. Moreover, a strong asset base can provide a company with leverage when seeking financing options, as lenders often consider the value of a company's assets when determining creditworthiness.However, it is crucial to approach the concept of reappraisal surplus with caution. While an increase in asset value can be beneficial, it may also lead to inflated expectations about a company's performance. Investors should be wary of overly optimistic projections based solely on reappraised values, as these do not guarantee future cash flows. Additionally, companies must ensure that their revaluation processes are transparent and conducted according to accepted accounting standards to maintain credibility with stakeholders.In conclusion, the concept of reappraisal surplus plays a vital role in the financial landscape of businesses. It signifies the increase in asset value following a reassessment, impacting a company's balance sheet and overall financial health. While it can enhance a company's net worth and attract investment, it is essential for stakeholders to understand its implications fully. By maintaining transparency and adhering to proper valuation practices, companies can leverage reappraisal surplus to their advantage while avoiding the pitfalls of inflated asset valuations. Ultimately, a balanced perspective on asset valuation will contribute to sustainable business growth and investor confidence.

在金融和会计领域，短语重估盈余指的是经过重新评估或重新估值后，资产价值的增加。这个概念对于拥有固定资产（如房地产或机械）的企业尤为重要。当这些资产被重新估值时，其新价值超过账面价值的部分被记录为重估盈余。这一盈余可能对公司的财务报表和整体财务健康状况产生多种影响。理解重估盈余的重要性，首先要认识资产估值的工作原理。资产通常在公司的资产负债表上以其历史成本记录。然而，市场条件可能发生变化，导致这些资产的价值波动。例如，由于某个地区需求增加，一块房地产可能会显著升值，或者由于技术进步提高了机械的效率，机械的价值也可能增加。当公司决定重新评估其资产时，必须进行全面评估，以确定其当前市场价值。如果新价值超过原账面价值，则差额被记录为重估盈余。这一盈余并不代表现金流，而是反映了公司资产的纸面价值的增加。利益相关者，包括投资者和债权人，理解这一区别至关重要，因为它影响着公司被认为的价值。记录重估盈余还会影响公司的股东权益。由于盈余在不影响负债的情况下增加了资产基数，因此实际上增强了公司的净资产。这可能导致潜在投资者对公司的评估更加有利，因为更高的净资产可能表明更好的财务稳定性和增长潜力。此外，强大的资产基础可以为公司在寻求融资选择时提供杠杆，因为贷方通常会在确定信用worthiness时考虑公司的资产价值。然而，对于重估盈余的概念必须谨慎对待。虽然资产价值的增加可能是有利的，但它也可能导致对公司表现的过度乐观预期。投资者应警惕仅根据重新评估的价值做出的过于乐观的预测，因为这些并不保证未来的现金流。此外，公司必须确保其重新估值过程透明，并遵循公认的会计标准，以保持与利益相关者的信誉。总之，重估盈余的概念在企业的财务环境中扮演着至关重要的角色。它标志着经过重新评估后资产价值的增加，影响公司的资产负债表和整体财务健康状况。虽然它可以增强公司的净资产并吸引投资，但利益相关者必须充分理解其影响。通过保持透明和遵循适当的估值实践，公司可以利用重估盈余来获得优势，同时避免资产估值膨胀的陷阱。最终，对资产估值的平衡看法将有助于可持续的商业增长和投资者信心。