loss on sale
简明释义
销售损失
英英释义
A loss on sale refers to the financial loss incurred when an asset is sold for less than its carrying value or book value. | 出售损失是指当资产以低于其账面价值或账面价值出售时所产生的财务损失。 |
例句
1.Investors were concerned about the loss on sale from the recent property liquidation.
投资者对最近物业清算中的销售损失感到担忧。
2.The company reported a significant loss on sale due to the declining market value of their assets.
由于资产市场价值下降,公司报告了显著的销售损失。
3.A loss on sale can impact the overall profitability of a business.
销售损失可能会影响企业的整体盈利能力。
4.After the audit, the accountant noted a loss on sale in the financial statements.
审计后,会计在财务报表中注意到了销售损失。
5.The firm had to accept a loss on sale of their inventory to clear out old stock.
为了清理旧库存,该公司不得不接受其库存的销售损失。
作文
In the world of finance and accounting, businesses often encounter various terms that are crucial for understanding their financial performance. One such term is loss on sale, which refers to the situation when an asset is sold for less than its carrying value or book value. This concept is particularly important for companies that frequently buy and sell assets, such as real estate firms, manufacturers, and retailers. Understanding loss on sale can help stakeholders make informed decisions regarding asset management and financial strategies.To illustrate this concept, let’s consider a hypothetical scenario involving a company that specializes in manufacturing electronic devices. Suppose this company purchased a piece of machinery for $100,000, expecting it to be a valuable asset for many years. However, due to a sudden change in technology and market demand, the company decides to sell the machinery after just two years of use. When the company attempts to sell the machinery, they find that the current market value is only $70,000. In this case, the company experiences a loss on sale of $30,000, which is calculated by subtracting the sale price from the original purchase price.The recognition of a loss on sale can have significant implications for a company's financial statements. When the loss is recorded, it reduces the company's net income for the period in which the sale occurs. This reduction in net income can affect various financial ratios, such as return on assets and profit margins, which are essential for investors and analysts assessing the company's performance. Furthermore, a consistent pattern of loss on sale transactions may raise red flags about a company's operational efficiency and strategic decision-making processes.Moreover, understanding the factors leading to a loss on sale is crucial for businesses to avoid similar situations in the future. Companies must conduct thorough market research and analysis before making significant investments in assets. They should also consider the potential for depreciation and obsolescence, especially in rapidly changing industries. By proactively managing their assets and aligning them with market demands, businesses can minimize the risk of incurring losses on sales.In addition to the financial implications, a loss on sale can also impact a company's reputation. Frequent losses from asset sales might signal to investors that the company is struggling to manage its resources effectively. Consequently, this perception could lead to a decline in investor confidence, making it more challenging for the company to raise capital or attract new customers.In conclusion, the term loss on sale encapsulates a critical aspect of financial reporting and asset management. It highlights the importance of selling assets at a value that reflects their worth and the potential consequences of failing to do so. By understanding and managing the factors that contribute to loss on sale, businesses can enhance their financial performance and maintain a positive reputation in the market. Ultimately, the goal for any business should be to maximize the value of its assets while minimizing losses, ensuring long-term sustainability and growth.
在金融和会计的世界中,企业经常会遇到各种术语,这些术语对于理解其财务表现至关重要。其中一个术语是销售损失,指的是当资产以低于其账面价值或账面价值的价格出售时的情况。这个概念对于那些频繁买卖资产的公司尤为重要,例如房地产公司、制造商和零售商。理解销售损失可以帮助利益相关者在资产管理和财务策略方面做出明智的决策。为了说明这一概念,让我们考虑一个涉及制造电子设备公司的假设场景。假设这家公司以100,000美元的价格购买了一台机器,预计它将成为多年的宝贵资产。然而,由于技术和市场需求的突然变化,公司决定在使用两年后出售这台机器。当公司试图出售这台机器时,他们发现当前的市场价值仅为70,000美元。在这种情况下,公司经历了销售损失 30,000美元,这个损失的计算方法是从原始购买价格中减去销售价格。销售损失的确认可能对公司的财务报表产生重大影响。当损失被记录时,它会减少公司在发生销售的期间的净收入。这种净收入的减少可能会影响各种财务比率,例如资产回报率和利润率,这些比率对于评估公司表现的投资者和分析师至关重要。此外,频繁出现销售损失交易的模式可能会引发人们对公司运营效率和战略决策过程的警惕。此外,了解导致销售损失的因素对于企业避免未来类似情况至关重要。公司在对资产进行重大投资之前,必须进行彻底的市场研究和分析。他们还应考虑折旧和过时的潜在因素,特别是在快速变化的行业中。通过主动管理其资产并使其与市场需求保持一致,企业可以最大限度地减少发生销售损失的风险。除了财务影响外,销售损失还可能影响公司的声誉。资产销售频繁亏损可能会向投资者发出信号,表明公司在有效管理资源方面存在困难。因此,这种看法可能导致投资者信心下降,使公司更难筹集资金或吸引新客户。总之,术语销售损失概括了财务报告和资产管理的关键方面。它突显了以反映资产价值的价格出售资产的重要性,以及未能做到这一点可能带来的潜在后果。通过理解和管理导致销售损失的因素,企业可以提高其财务表现,并在市场上保持良好的声誉。最终,任何企业的目标应该是最大化其资产的价值,同时最小化损失,确保长期可持续性和增长。
相关单词