book value; accounting value; book valuation

简明释义

帐面价值

英英释义

例句

1.The book valuation (账面估值) of the asset was determined by its purchase price minus depreciation.

该资产的账面估值是通过其购买价格减去折旧来确定的。

2.Investors often look at the accounting value (会计价值) to assess a company's financial health.

投资者通常查看会计价值来评估公司的财务状况。

3.Understanding the accounting value (会计价值) helps investors make informed decisions.

了解会计价值有助于投资者做出明智的决策。

4.The company's book value (账面价值) is significantly lower than its market value.

公司的账面价值远低于其市场价值。

5.A company's book value (账面价值) can be found on its balance sheet.

公司的账面价值可以在其资产负债表上找到。

作文

In the world of finance and accounting, understanding the concepts of book value（账面价值） and accounting value（会计价值） is essential for both investors and business owners. These terms are often used interchangeably, but they can carry different implications depending on the context in which they are used. To grasp these concepts fully, we need to delve into what book valuation（账面估值） entails and how it impacts financial decision-making.The book value of an asset refers to its value as recorded on the balance sheet of a company. It is calculated by taking the original cost of the asset and subtracting any accumulated depreciation, amortization, or impairment costs. This figure provides a snapshot of what the asset is worth according to the company's financial records, which may differ significantly from its market value.For instance, consider a company that purchased machinery for $100,000. Over time, due to wear and tear, the company depreciates this asset at a rate of $20,000 per year. After three years, the book value of the machinery would be $40,000 ($100,000 - $60,000). This accounting value reflects the asset's value on the books but does not necessarily represent what the asset could sell for in the open market.One important aspect of book valuation is that it helps businesses assess their financial health. By analyzing the book value of their assets, companies can determine whether they are over or under-invested in certain areas. This analysis is particularly useful when making decisions about future investments or when seeking financing. Investors also look at book value to gauge whether a company's stock is undervalued or overvalued in relation to its market price. A stock trading below its book value might indicate a potential buying opportunity, while a stock trading above its book value could suggest overvaluation.However, relying solely on book value can be misleading. It does not account for intangible assets such as brand reputation, intellectual property, or customer loyalty, which can significantly affect a company's overall value. Therefore, while accounting value serves as a crucial metric, it should be considered alongside other financial indicators and qualitative factors.Moreover, the concept of book valuation can vary across industries. For example, technology companies may have lower book values compared to their market values due to high growth potential and substantial intangible assets. Conversely, companies in traditional industries with significant tangible assets may exhibit a closer correlation between book value and market value.In conclusion, understanding book value, accounting value, and book valuation is vital for making informed financial decisions. While these metrics provide valuable insights into a company's financial standing, they should not be the sole basis for investment decisions. A comprehensive analysis that includes both quantitative and qualitative factors will lead to a more accurate picture of a company's true value. As investors and business leaders navigate the complex financial landscape, a firm grasp of these concepts will empower them to make strategic choices that drive growth and success.

在金融和会计的世界中，理解账面价值和会计价值的概念对于投资者和企业主来说至关重要。这些术语通常可以互换使用，但根据使用的上下文，它们可能具有不同的含义。要全面掌握这些概念，我们需要深入了解账面估值所涉及的内容，以及它如何影响财务决策。资产的账面价值是指其在公司资产负债表上记录的价值。它的计算方法是将资产的原始成本减去任何累计的折旧、摊销或减值成本。这个数字提供了一个快照，显示该资产在公司财务记录中的价值，这可能与其市场价值有显著差异。例如，考虑一家以100,000美元购买机器的公司。随着时间的推移，由于磨损，该公司以每年20,000美元的速度对该资产进行折旧。三年后，该机器的账面价值将为40,000美元（100,000美元 - 60,000美元）。这个会计价值反映了资产在账面上的价值，但并不一定代表该资产在公开市场上的售价。账面估值的一个重要方面是，它帮助企业评估其财务健康状况。通过分析资产的账面价值，公司可以确定自己在某些领域的投资是否过多或不足。这种分析在做出未来投资决策或寻求融资时尤为有用。投资者也会查看账面价值来判断公司的股票相对于其市场价格是被低估还是高估。低于其账面价值交易的股票可能表明潜在的买入机会，而高于其账面价值交易的股票则可能表明被高估。然而，仅仅依赖账面价值可能会产生误导。它并不考虑诸如品牌声誉、知识产权或客户忠诚度等无形资产，而这些资产可能会显著影响公司的整体价值。因此，尽管会计价值作为一个关键指标很重要，但它应该与其他财务指标和定性因素一起考虑。此外，账面估值的概念在不同行业之间可能有所不同。例如，科技公司由于高增长潜力和大量无形资产，可能会有较低的账面价值与其市场价值相比。相反，传统行业中具有显著有形资产的公司可能表现出账面价值与市场价值之间更紧密的相关性。总之，理解账面价值、会计价值和账面估值对于做出明智的财务决策至关重要。虽然这些指标提供了对公司财务状况的宝贵见解，但它们不应成为投资决策的唯一依据。包括定量和定性因素在内的全面分析将导致对公司真实价值的更准确的认识。当投资者和企业领导者在复杂的金融环境中航行时，牢牢掌握这些概念将使他们能够做出推动增长和成功的战略选择。