book cost

简明释义

帐面成本

英英释义

例句

1.When preparing financial statements, it's important to accurately report the book cost.

在准备财务报表时，准确报告账面成本是很重要的。

2.The accountant calculated the book cost of the inventory to determine its value.

会计计算了库存的账面成本以确定其价值。

3.To assess the profitability, we need to analyze the book cost of each product sold.

为了评估盈利能力，我们需要分析每个销售产品的账面成本。

4.Investors often look at the book cost when evaluating a company's assets.

投资者在评估公司的资产时通常会查看账面成本。

5.The book cost of our office equipment has depreciated over time.

我们办公设备的账面成本随着时间的推移而贬值。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management of resources. One such term that often comes up is book cost, which refers to the original value of an asset as recorded in the financial books of a company. This value does not change over time, regardless of market fluctuations or depreciation. To grasp the concept of book cost, it is essential to recognize its importance in financial statements and decision-making processes.The book cost of an asset includes all expenses incurred to acquire the asset and prepare it for use. This can encompass the purchase price, shipping fees, installation costs, and any other expenditures necessary to bring the asset to its operational state. For example, if a company buys a machine for $50,000, pays $2,000 for shipping, and incurs another $3,000 for installation, the total book cost of that machine would be $55,000. This figure is vital for calculating depreciation, which affects both the income statement and the balance sheet.Depreciation is a method used to allocate the cost of tangible assets over their useful lives. The book cost serves as the starting point for this calculation. For instance, if the machine mentioned earlier has a useful life of ten years, the company might choose to depreciate the asset using straight-line depreciation, which would mean recognizing $5,500 in depreciation expense each year. This systematic allocation helps companies understand the true cost of using their assets over time.Furthermore, the book cost is crucial when it comes to assessing a company's financial health. Investors and analysts often look at the book cost of assets when determining a company's net worth. By subtracting liabilities from total assets (which includes the book cost), stakeholders can gauge the company's equity and overall financial stability. This information is vital for making informed investment decisions and assessing risk.It's important to note that the book cost may differ significantly from the market value of an asset. Market value reflects what an asset could sell for in the current market, while book cost remains static. For example, if the market value of the machine decreases to $40,000 due to technological advancements, the book cost would still be recorded as $55,000 on the balance sheet. This discrepancy can lead to challenges in financial reporting and valuation, particularly during times of economic volatility.In conclusion, understanding the term book cost is essential for anyone involved in finance and accounting. It represents the original value of an asset and plays a critical role in financial reporting, depreciation calculations, and assessing a company's financial health. By recognizing the significance of book cost, individuals and organizations can make better-informed decisions regarding their assets and overall financial strategy. As the business environment continues to evolve, having a firm grasp of such fundamental concepts will undoubtedly contribute to successful financial management.

在金融和会计的世界中，理解各种术语对于有效管理资源至关重要。其中一个常见的术语是账面成本，它指的是资产在公司财务账簿中记录的原始价值。这个价值不会随时间变化，无论市场波动或折旧如何。要掌握账面成本的概念，必须认识到它在财务报表和决策过程中的重要性。资产的账面成本包括为获取资产和准备其使用而产生的所有费用。这可能包括购买价格、运输费用、安装成本以及为使资产处于可操作状态所需的其他支出。例如，如果一家公司以50,000美元购买一台机器，支付2,000美元的运输费，并产生3,000美元的安装费，那么该机器的总账面成本将为55,000美元。这个数字对于计算折旧至关重要，这会影响损益表和资产负债表。折旧是一种用于分配有形资产成本的方法，贯穿其使用寿命。账面成本作为这种计算的起点。例如，如果前面提到的机器的使用寿命为十年，公司可能选择采用直线折旧法，这意味着每年确认5,500美元的折旧费用。这种系统化的分配帮助公司了解使用其资产的真实成本。此外，账面成本在评估公司财务健康状况时至关重要。投资者和分析师通常在确定公司的净值时查看资产的账面成本。通过从总资产（包括账面成本）中减去负债，利益相关者可以评估公司的股权及整体财务稳定性。这些信息对于做出明智的投资决策和评估风险至关重要。需要注意的是，账面成本可能与资产的市场价值显著不同。市场价值反映资产在当前市场中的出售价格，而账面成本则保持静态。例如，如果由于技术进步，机器的市场价值降至40,000美元，账面成本仍将在资产负债表上记录为55,000美元。这种差异可能在财务报告和估值中带来挑战，特别是在经济波动时期。总之，理解账面成本这一术语对于任何参与金融和会计的人来说都是至关重要的。它代表资产的原始价值，并在财务报告、折旧计算和评估公司财务健康方面发挥着关键作用。通过认识到账面成本的重要性，个人和组织可以就其资产和整体财务战略做出更明智的决策。随着商业环境的不断发展，牢牢掌握这些基本概念无疑将有助于成功的财务管理。