carrying value

简明释义

现存价值

英英释义

例句

1.When valuing a business, it is essential to consider the carrying value of its intangible assets.

在评估一家企业时，考虑其无形资产的账面价值是至关重要的。

2.A decrease in the market value of an asset does not affect its carrying value unless it is deemed impaired.

资产市场价值的下降不会影响其账面价值，除非被认为是减值。

3.The carrying value of inventory can significantly impact a company's profitability if not managed properly.

如果库存管理不当，账面价值可能会显著影响公司的盈利能力。

4.Investors often look at the carrying value of a company's equity to assess its financial health.

投资者通常会查看公司股本的账面价值来评估其财务健康状况。

5.The company's assets are listed on the balance sheet at their carrying value, which is the original cost minus any accumulated depreciation.

公司的资产在资产负债表上以其账面价值列出，即原始成本减去任何累计折旧。

作文

In the world of finance and accounting, understanding various terms is crucial for effective decision-making. One such term that often arises in discussions about asset valuation is carrying value. The carrying value refers to the value at which an asset is recognized on the balance sheet. This value is typically derived from the original cost of the asset, adjusted for any depreciation, amortization, or impairment losses that may have occurred over time. For example, if a company purchases a piece of machinery for $100,000 and it has been depreciated by $20,000 over five years, the carrying value of that machinery would be $80,000.Understanding carrying value is essential for investors and stakeholders as it provides insight into the company's financial health. A higher carrying value may suggest that the company has valuable assets, while a lower carrying value could indicate potential issues with asset management or market conditions. Investors often analyze the carrying value of assets when evaluating a company's overall worth and making investment decisions.Moreover, the carrying value plays a significant role in determining a company's net income. When an asset is sold, the difference between the sale price and its carrying value results in a gain or loss. For instance, if the aforementioned machinery is sold for $90,000, the company would recognize a gain of $10,000 because the sale price exceeds the carrying value of $80,000. This gain would then be reflected in the company's income statement, impacting the overall profitability.Additionally, the concept of carrying value is crucial during financial reporting and auditing processes. Companies must ensure that their carrying values reflect the true economic value of their assets. This requires regular assessments and adjustments based on market conditions and asset performance. Failing to accurately report carrying values can lead to misrepresentation of financial statements, resulting in legal repercussions and loss of investor trust.Furthermore, the carrying value assists in strategic planning and budgeting. Organizations use this information to make informed decisions regarding asset acquisition, disposal, and maintenance. By analyzing the carrying value of existing assets, companies can identify underperforming assets that may need to be replaced or upgraded. This proactive approach helps businesses optimize their operations and allocate resources more effectively.In conclusion, the term carrying value encompasses a fundamental aspect of financial accounting that significantly impacts a company's valuation and operational strategy. Understanding carrying value allows stakeholders to make informed decisions based on the true worth of a company's assets. As the business landscape continues to evolve, grasping the nuances of financial terminology like carrying value becomes increasingly important for anyone involved in finance or investment. By recognizing the implications of carrying value, individuals and organizations can enhance their financial literacy and contribute to more effective financial management.

在金融和会计的世界中，理解各种术语对于有效决策至关重要。其中一个在资产估值讨论中经常出现的术语是账面价值。账面价值指的是资产在资产负债表上确认的价值。这个价值通常是从资产的原始成本中得出的，经过任何折旧、摊销或可能发生的减值损失的调整。例如，如果一家公司以100,000美元的价格购买了一台机器，并且在五年内折旧了20,000美元，那么该机器的账面价值将为80,000美元。理解账面价值对于投资者和利益相关者至关重要，因为它提供了对公司财务健康状况的洞察。较高的账面价值可能表明公司拥有有价值的资产，而较低的账面价值则可能表明资产管理或市场条件存在潜在问题。投资者通常在评估公司的整体价值并做出投资决策时分析资产的账面价值。此外，账面价值在确定公司净收入方面也起着重要作用。当资产被出售时，销售价格与其账面价值之间的差额会导致收益或损失。例如，如果上述机器以90,000美元的价格出售，公司将确认10,000美元的收益，因为销售价格超过了80,000美元的账面价值。这笔收益随后将在公司的损益表中反映出来，影响整体盈利能力。此外，账面价值在财务报告和审计过程中至关重要。公司必须确保其账面价值反映了其资产的真实经济价值。这需要根据市场条件和资产表现进行定期评估和调整。未能准确报告账面价值可能导致财务报表的失实，从而导致法律后果和投资者信任的丧失。此外，账面价值有助于战略规划和预算编制。组织利用这些信息做出有关资产收购、处置和维护的明智决策。通过分析现有资产的账面价值，公司可以识别出可能需要更换或升级的不良表现资产。这种主动的方法帮助企业优化其运营并更有效地分配资源。总之，术语账面价值涵盖了财务会计中的一个基本方面，对公司的估值和运营战略产生重大影响。理解账面价值使利益相关者能够基于公司资产的真实价值做出明智的决策。随着商业环境的不断演变，掌握像账面价值这样的财务术语的细微差别对任何参与财务或投资的人来说变得越来越重要。通过认识到账面价值的影响，个人和组织可以提高他们的财务素养，并促进更有效的财务管理。