selling price less (or more) than book value

简明释义

售价低于(或高于)帐面价值

英英释义

例句

1.The real estate agent explained that the house's selling price less than book value could deter potential buyers.

房地产经纪人解释说，房子的售价低于账面价值可能会阻止潜在买家。

2.The company sold the asset for a price that was selling price less than book value, which means they incurred a loss on the sale.

公司以低于账面价值的价格出售资产，这意味着他们在销售中遭受了损失。

3.The accountant noted that the equipment was sold at a selling price less than book value, impacting the financial statements.

会计师指出，设备以低于账面价值的价格出售，影响了财务报表。

4.Investors often look for stocks where the selling price less than book value suggests they are undervalued.

投资者通常寻找那些售价低于账面价值的股票，这表明它们被低估了。

5.When evaluating investments, it’s crucial to consider if the selling price more than book value indicates a potential profit.

在评估投资时，考虑售价高于账面价值是否表明潜在利润是至关重要的。

作文

In the world of finance and accounting, understanding the concept of selling price less (or more) than book value is crucial for investors and business owners alike. The book value of an asset represents its original cost minus any depreciation, amortization, or impairment costs. This figure is essential as it provides a baseline for evaluating the worth of an asset on a company's balance sheet. However, the market often values assets differently, leading to situations where the selling price less (or more) than book value can indicate potential gains or losses when an asset is sold.When an asset is sold for a price that is less than its book value, it results in a loss for the seller. For instance, if a company has a piece of machinery with a book value of $100,000 but sells it for $80,000, the transaction results in a loss of $20,000. This situation can arise due to various reasons, such as market conditions, the asset's condition, or changes in demand. Investors must be cautious in such scenarios, as consistent losses on asset sales can indicate deeper financial issues within the company.On the other hand, if the selling price is greater than the book value, it reflects a gain for the seller. Taking the same example, if the machinery is sold for $120,000 instead, the company realizes a gain of $20,000. This scenario is often viewed positively by investors, as it suggests that the asset has appreciated in value, perhaps due to improvements in technology or increased demand in the market. Understanding these dynamics can help investors make informed decisions about buying or selling assets based on their current market conditions.Moreover, the selling price less (or more) than book value can also impact a company's financial statements and ratios. For instance, if a company consistently sells assets below their book value, it may lead to a decline in shareholder equity and negatively affect key financial ratios like return on equity (ROE) and debt-to-equity ratio. Conversely, selling assets above their book value can enhance these ratios and signal to investors that the company is effectively managing its resources.In conclusion, grasping the implications of selling price less (or more) than book value is vital for anyone involved in financial decision-making. It not only affects individual transactions but also plays a significant role in the overall financial health of a business. Investors should always consider both the book value and the market value when evaluating potential investments or sales. By doing so, they can better understand the true value of assets and make strategic decisions that align with their financial goals. Understanding this concept will empower individuals to navigate the complexities of the financial landscape more effectively, ultimately leading to better investment outcomes and financial stability.

在金融和会计的世界中，理解“销售价格低于（或高于）账面价值”这一概念对投资者和企业主来说至关重要。资产的账面价值代表其原始成本减去任何折旧、摊销或减值成本。这个数字是关键，因为它提供了评估公司资产在资产负债表上价值的基准。然而，市场往往以不同的方式评估资产，导致“销售价格低于（或高于）账面价值”的情况出现，这可能表明在出售资产时潜在的收益或损失。当资产以低于其账面价值的价格出售时，卖方就会遭受损失。例如，如果一家公司拥有一台账面价值为100,000美元的机器，但以80,000美元出售，则交易将导致20,000美元的损失。这种情况可能由于各种原因而发生，例如市场条件、资产状况或需求变化。投资者在这种情况下必须谨慎，因为持续的资产销售损失可能表明公司内部存在更深层次的财务问题。另一方面，如果销售价格高于账面价值，则反映出卖方的收益。以同样的例子为例，如果机器以120,000美元出售，则公司实现了20,000美元的收益。这种情况通常被投资者视为积极信号，因为它表明资产的价值已经升值，可能是由于技术的进步或市场需求的增加。理解这些动态可以帮助投资者根据当前市场条件做出明智的买卖资产决策。此外，“销售价格低于（或高于）账面价值”还可以影响公司的财务报表和比率。例如，如果一家公司持续以低于账面价值的价格出售资产，可能会导致股东权益下降，并对关键财务比率如股本回报率（ROE）和债务与股本比率产生负面影响。相反，以高于账面价值的价格出售资产可以提升这些比率，并向投资者发出公司有效管理资源的信号。总之，掌握“销售价格低于（或高于）账面价值”的含义对于任何参与财务决策的人来说都是至关重要的。它不仅影响个别交易，还在企业整体财务健康中发挥着重要作用。投资者在评估潜在投资或销售时，应始终考虑账面价值和市场价值。通过这样做，他们可以更好地理解资产的真实价值，并做出与财务目标一致的战略决策。理解这一概念将使个人能够更有效地驾驭复杂的金融环境，最终实现更好的投资结果和财务稳定。