valuation allowance

简明释义

评价备抵

英英释义

例句

1.Investors should be aware of the valuation allowance on the balance sheet, as it indicates financial prudence.

投资者应该关注资产负债表上的估值备抵，因为这表明财务谨慎。

2.A significant valuation allowance can signal that a company is facing financial difficulties.

显著的估值备抵可能表明公司面临财务困难。

3.The company recorded a valuation allowance to account for the potential loss in the value of their assets.

公司记录了一个估值备抵，以考虑其资产价值可能的损失。

4.We need to adjust our valuation allowance based on the latest market trends.

我们需要根据最新的市场趋势调整我们的估值备抵。

5.The accountant explained how the valuation allowance affects the overall net income.

会计解释了估值备抵如何影响整体净收入。

作文

In the realm of accounting and finance, the concept of valuation allowance plays a crucial role in ensuring that financial statements accurately reflect the value of assets. A valuation allowance is essentially a reserve set aside to account for potential declines in the value of an asset, particularly in relation to deferred tax assets. This allowance is necessary because it provides a realistic view of what the company can expect to recover from its assets in the future.When a company recognizes a deferred tax asset, it means that it has overpaid taxes or has tax losses that can be used to offset future taxable income. However, there are instances when it may not be able to realize these benefits fully due to various reasons, such as changes in market conditions, operational challenges, or regulatory changes. Therefore, the valuation allowance serves as a hedge against these uncertainties, allowing companies to adjust their financial outlook accordingly.For instance, consider a technology firm that has incurred significant losses in recent years but has a large deferred tax asset due to prior overpayments. The management might need to assess whether it is probable that the company will generate enough taxable income in the foreseeable future to utilize this asset. If the management believes that it is unlikely to do so, they would establish a valuation allowance to reduce the carrying amount of the deferred tax asset on the balance sheet.The process of determining the amount of valuation allowance involves considerable judgment and estimation. Companies must evaluate various factors, including historical earnings trends, future projections, and the overall economic environment. This evaluation can be complex, as it requires balancing optimism about future performance against the realities of past results. If a company fails to establish an adequate valuation allowance, it risks overstating its assets, which could lead to misinformed decisions by investors and stakeholders.Moreover, the valuation allowance is not a one-time calculation; it needs to be reassessed regularly. As circumstances change, so too does the need for an adjustment to the allowance. For example, if the technology firm mentioned earlier begins to show signs of recovery and generates consistent profits, it may decide to reduce its valuation allowance, reflecting a more favorable outlook for utilizing its deferred tax asset. Conversely, if the company's situation worsens, it might increase the allowance, further reducing the asset's value on the books.In conclusion, the valuation allowance is an essential component of financial reporting that helps ensure transparency and accuracy in a company's financial statements. It reflects the management's assessment of the realizability of deferred tax assets and serves as a safeguard against potential losses. By understanding and effectively managing the valuation allowance, companies can provide clearer insights into their financial health, thus fostering trust among investors and stakeholders. Ultimately, the prudent use of valuation allowance aids in maintaining the integrity of financial reporting and supports informed decision-making in the business world.

在会计和财务领域，估值备抵的概念在确保财务报表准确反映资产价值方面发挥着至关重要的作用。估值备抵本质上是为应对资产价值可能下降而设立的一项准备金，特别是与递延所得税资产相关。这种准备金是必要的，因为它提供了公司未来可以期望从其资产中恢复的价值的现实视图。当一家公司确认递延所得税资产时，这意味着它已经多缴了税款或有税务损失可以用于抵消未来的应税收入。然而，由于市场条件变化、运营挑战或监管变化等各种原因，有时公司可能无法充分实现这些利益。因此，估值备抵作为对这些不确定性的对冲，使公司能够相应地调整其财务前景。例如，考虑一家近年来遭受重大损失的科技公司，但由于之前的多缴税款而拥有大量递延所得税资产。管理层可能需要评估公司在可预见的未来是否有可能产生足够的应税收入来利用该资产。如果管理层认为不太可能这样做，他们将建立一个估值备抵以减少资产负债表上递延所得税资产的账面价值。确定估值备抵金额的过程涉及相当大的判断和估算。公司必须评估多种因素，包括历史收益趋势、未来预测和整体经济环境。由于这一评估可能相当复杂，因为它需要在对未来表现的乐观预期与过去结果的现实之间取得平衡。如果公司未能建立足够的估值备抵，则可能会高估其资产，这可能导致投资者和利益相关者做出错误的决策。此外，估值备抵并不是一次性的计算；它需要定期重新评估。随着情况的变化，准备金的需求也会发生变化。例如，如果上述科技公司开始显示出复苏迹象并产生稳定的利润，它可能会决定减少其估值备抵，反映出利用其递延所得税资产的前景更加乐观。相反，如果公司的状况恶化，它可能会增加准备金，进一步降低资产在账面上的价值。总之，估值备抵是财务报告的重要组成部分，有助于确保公司财务报表的透明度和准确性。它反映了管理层对递延所得税资产可实现性的评估，并作为防范潜在损失的保障。通过理解和有效管理估值备抵，公司可以提供更清晰的财务健康状况洞察，从而增强投资者和利益相关者的信任。最终，合理使用估值备抵有助于维护财务报告的完整性，并支持商业世界中的明智决策。