book revaluation

简明释义

帐面重估价

英英释义

例句

1.The book revaluation process included assessing all tangible and intangible assets.

此次账簿重估过程包括评估所有有形和无形资产。

2.After the audit, the accountant recommended a book revaluation to ensure accurate financial reporting.

审计后，会计师建议进行账簿重估以确保财务报告的准确性。

3.The company decided to perform a book revaluation to reflect the current market value of its assets.

公司决定进行账簿重估以反映其资产的当前市场价值。

4.Due to inflation, the firm had to undertake a book revaluation of its property holdings.

由于通货膨胀，公司不得不对其房地产资产进行账簿重估。

5.Investors were pleased with the book revaluation, as it showed an increase in the company's net worth.

投资者对账簿重估感到满意，因为这显示了公司的净资产增加。

作文

In the world of finance and accounting, the term book revaluation refers to the process of adjusting the value of an asset on the balance sheet to reflect its current market value. This practice is crucial for businesses that want to maintain accurate financial records and provide stakeholders with a true picture of their financial health. Book revaluation can occur for various reasons, including changes in market conditions, depreciation, or improvements made to an asset that increase its worth.For instance, consider a company that owns a piece of real estate. If the market value of that property increases significantly due to developments in the surrounding area, the company may choose to perform a book revaluation to adjust the asset's value on its balance sheet. This adjustment not only reflects the true value of the asset but also impacts the overall financial statements of the company, potentially influencing investment decisions and creditworthiness.Moreover, book revaluation is not limited to physical assets like real estate; it can also apply to intangible assets such as patents or trademarks. As these assets appreciate or depreciate over time, companies must ensure that their financial statements accurately represent their worth. Failure to do so could lead to misleading information being presented to investors, auditors, and regulatory bodies.The process of book revaluation typically involves several steps. First, a thorough assessment of the asset's current market value is conducted, often requiring the expertise of appraisers or valuation specialists. Once the new value is determined, adjustments are made in the accounting records to reflect the change. It's important to note that revaluing assets can have tax implications as well, as increased values might result in higher taxes owed.Furthermore, book revaluation can also enhance transparency in financial reporting. By regularly updating asset values, companies can provide a clearer view of their financial position, which can build trust with investors and other stakeholders. Transparency is vital in today's business environment, where stakeholders demand accountability and accurate information.However, it is essential for companies to approach book revaluation with caution. Overstating asset values can lead to significant repercussions, including legal penalties and loss of investor confidence. Therefore, businesses must adhere to accounting standards and regulations when performing revaluations to ensure compliance and accuracy.In conclusion, book revaluation is a critical aspect of financial management that helps businesses maintain accurate records and reflect their true financial status. By adjusting asset values to align with current market conditions, companies can improve transparency, support informed decision-making, and foster trust among stakeholders. As the financial landscape continues to evolve, understanding and effectively implementing book revaluation will remain a key competency for financial professionals and business leaders alike.

在金融和会计领域，术语账面重估指的是将资产在资产负债表上的价值调整为其当前市场价值的过程。这一做法对希望保持准确财务记录并向利益相关者提供真实财务状况的企业至关重要。账面重估可能由于多种原因发生，包括市场条件变化、折旧或对资产进行的改善，这些改善提高了其价值。例如，考虑一家拥有房地产的公司。如果由于周边地区的发展，该物业的市场价值显著增加，公司可能会选择进行账面重估，以在其资产负债表上调整资产的价值。这一调整不仅反映了资产的真实价值，还影响公司的整体财务报表，可能会影响投资决策和信用度。此外，账面重估不仅限于房地产等实物资产；它还可以适用于专利或商标等无形资产。随着这些资产随时间增值或贬值，公司必须确保其财务报表准确代表其价值。不这样做可能会导致向投资者、审计师和监管机构提供误导性信息。账面重估的过程通常涉及几个步骤。首先，对资产的当前市场价值进行全面评估，通常需要评估师或估值专家的专业知识。一旦确定了新价值，就会在会计记录中进行调整，以反映这一变化。需要注意的是，重估资产可能会产生税务影响，因为资产价值的增加可能导致应缴税款的增加。此外，账面重估还可以增强财务报告的透明度。通过定期更新资产价值，公司可以提供更清晰的财务状况，这可以建立与投资者和其他利益相关者的信任。透明度在当今商业环境中至关重要，利益相关者要求问责和准确的信息。然而，公司在进行账面重估时必须谨慎行事。夸大资产价值可能会导致严重后果，包括法律处罚和投资者信心丧失。因此，企业在进行重估时必须遵循会计标准和法规，以确保合规性和准确性。总之，账面重估是财务管理的一个关键方面，帮助企业保持准确记录并反映其真实财务状况。通过将资产价值调整为与当前市场条件一致，企业可以改善透明度，支持明智决策，并在利益相关者之间培养信任。随着金融环境的不断发展，理解和有效实施账面重估将继续成为金融专业人士和企业领导者的重要能力。