cash realizable value

简明释义

变现价值

英英释义

例句

1.The company's assets were assessed at their cash realizable value, which is the amount they could be sold for in the market.

公司的资产根据其可变现现金价值进行评估，即在市场上可以出售的金额。

2.The accountant explained that the cash realizable value of receivables should be considered when preparing financial statements.

会计解释说，在编制财务报表时应考虑应收款项的可变现现金价值。

3.After calculating the cash realizable value, we found that some inventory items were overvalued.

在计算可变现现金价值后，我们发现一些库存项目被高估了。

4.Investors often look at the cash realizable value of a company’s assets to determine its financial health.

投资者通常会查看公司资产的可变现现金价值来判断其财务健康状况。

5.In times of economic downturn, the cash realizable value of real estate can significantly decrease.

在经济衰退时期，房地产的可变现现金价值可能会大幅下降。

作文

In the realm of accounting and finance, understanding the concept of cash realizable value is crucial for both businesses and investors. The term refers to the amount of cash that a company can expect to receive from its assets, particularly accounts receivable, after deducting any anticipated costs or losses associated with those assets. In simpler terms, it represents the net amount that a company can realistically expect to convert its assets into cash, which is vital for assessing the liquidity and financial health of a business.To illustrate the importance of cash realizable value, consider a company that sells products on credit. When a customer makes a purchase but does not pay immediately, the company records this transaction as an account receivable. However, not all customers will pay their debts in full or on time. Some may default, while others may negotiate lower settlements. Therefore, the company must estimate the cash realizable value of its accounts receivable to reflect these potential losses accurately.For instance, if a company has $100,000 in accounts receivable but anticipates that $10,000 will be uncollectible due to customer defaults, the cash realizable value would be $90,000. This figure is essential for preparing accurate financial statements, as it provides a more realistic view of what the company can expect to receive in cash.Moreover, the cash realizable value plays a significant role in decision-making processes within a company. Investors and management rely on this metric to evaluate the effectiveness of credit policies and collection efforts. If the cash realizable value consistently falls short of expectations, it may indicate that the company needs to tighten its credit policies or enhance its collection strategies. On the other hand, a high cash realizable value suggests that the company's credit practices are sound and that it is effectively managing its receivables.Furthermore, the cash realizable value is also pertinent in the context of asset impairment. When a company determines that the carrying amount of an asset exceeds its cash realizable value, it must recognize an impairment loss. This situation often arises when economic conditions change or when specific assets become less valuable. Recognizing such losses is essential for maintaining accurate financial records and ensuring that stakeholders have a clear understanding of the company's financial position.In conclusion, the concept of cash realizable value is fundamental in accounting and finance. It provides a realistic assessment of the cash that can be generated from assets, particularly accounts receivable. By understanding and accurately calculating the cash realizable value, companies can make informed decisions regarding credit policies, asset management, and financial reporting. As such, mastering this concept is essential for anyone involved in the financial aspects of a business, whether they are accountants, managers, or investors.

在会计和金融领域，理解现金可实现价值的概念对企业和投资者至关重要。这个术语指的是公司可以预期从其资产中获得的现金金额，特别是应收账款，在扣除与这些资产相关的任何预期成本或损失后。简单来说，它代表了公司可以现实地期望将其资产转化为现金的净金额，这对于评估企业的流动性和财务健康状况至关重要。为了说明现金可实现价值的重要性，考虑一个以信用方式销售产品的公司。当客户进行购买但未立即付款时，公司将这一交易记录为应收账款。然而，并非所有客户都会全额或按时偿还债务。有些客户可能违约，而其他客户可能会协商较低的和解。因此，公司必须估计应收账款的现金可实现价值，以准确反映这些潜在的损失。例如，如果一家公司有10万美元的应收账款，但预计由于客户违约将有1万美元无法收回，则该公司的现金可实现价值将为9万美元。这个数字对于准备准确的财务报表至关重要，因为它提供了公司可以预期收到的现金的更现实的视图。此外，现金可实现价值在公司内部的决策过程中也起着重要作用。投资者和管理层依赖这一指标来评估信贷政策和收款工作的有效性。如果现金可实现价值持续低于预期，这可能表明公司需要收紧信贷政策或增强其收款策略。另一方面，高现金可实现价值则表明公司的信贷实践是合理的，并且有效地管理了其应收账款。此外，现金可实现价值在资产减值的背景下也很重要。当公司确定某项资产的账面价值超过其现金可实现价值时，必须确认减值损失。这种情况通常发生在经济条件变化或特定资产价值下降时。确认此类损失对于保持准确的财务记录至关重要，并确保利益相关者清楚了解公司的财务状况。总之，现金可实现价值的概念在会计和金融中是基础性的。它提供了对资产，特别是应收账款可以产生的现金的现实评估。通过理解和准确计算现金可实现价值，公司可以就信贷政策、资产管理和财务报告做出明智的决策。因此，掌握这一概念对于任何参与企业财务工作的人，无论是会计师、管理者还是投资者，都是必不可少的。