book rate

简明释义

帐面利率

英英释义

例句

1.The book rate for this cruise includes meals and entertainment.

这次邮轮的书面价格包括餐饮和娱乐活动。

2.I found a great deal with a book rate that was significantly lower than the standard price.

我找到了一笔很好的交易，书面价格明显低于标准价格。

3.Travel agents often have access to lower book rates than those available online.

旅行代理商通常可以获得比在线可用的更低的书面价格。

4.Make sure to compare the book rates from different hotels before making a reservation.

在预订之前，确保比较不同酒店的书面价格。

5.The airline offered a special discount on the book rate for early reservations.

航空公司对提前预订的书面价格提供了特别折扣。

作文

In the world of finance and accounting, terms can often become confusing, especially when they relate to rates and measurements that impact business decisions. One such term is book rate, which refers to the value assigned to an asset or liability on a company's balance sheet. Understanding this concept is crucial for anyone involved in financial analysis or investment decisions. The book rate can provide insights into the historical cost of an asset and its current valuation, helping investors and stakeholders gauge the financial health of a company.To illustrate the importance of book rate, consider a manufacturing company that owns several pieces of machinery. Each machine has a purchase price that is recorded on the balance sheet, which is known as its book rate. Over time, as the machinery is used, it depreciates in value. This depreciation is reflected in the book rate, allowing the company to report a more accurate picture of its assets. Investors looking at the company’s financial statements can discern how well the company manages its assets based on the book rate and the associated depreciation.Moreover, the book rate is not only relevant for tangible assets but also applies to intangible assets like patents and trademarks. For instance, if a company develops a new technology and patents it, the initial costs associated with obtaining the patent are recorded as the book rate. As the patent ages, its value may change, influencing the company's overall net worth and market position.Another critical aspect of the book rate is its role in determining a company's return on investment (ROI). When calculating ROI, the book rate serves as a benchmark against which actual performance can be measured. If a business invests in new technology, understanding the book rate of existing technology helps to make informed decisions about whether to upgrade or replace equipment. A lower book rate may indicate that the asset is nearing the end of its useful life, prompting the company to consider investing in newer technology that could enhance productivity and efficiency.In addition to its implications for individual companies, the book rate also plays a significant role in broader economic contexts. Analysts often use aggregate book rate figures from various industries to assess trends in capital investment and economic growth. For example, if many companies report rising book rates, it may indicate increased confidence in the economy, leading to higher levels of investment and expansion.However, it is essential to note that the book rate does not always reflect the market value of an asset. Market fluctuations can cause significant deviations between the book rate and the actual selling price of an asset. Therefore, while the book rate is a valuable tool for financial analysis, it should be used in conjunction with other valuation methods to gain a comprehensive understanding of an asset's worth.In conclusion, the term book rate encapsulates a fundamental concept in finance that impacts both individual businesses and the economy at large. By comprehensively understanding the book rate, investors and analysts can make informed decisions that drive business success and contribute to economic stability. As we navigate the complexities of financial data, grasping the significance of the book rate will undoubtedly empower us to interpret financial statements more effectively and foster better investment strategies.

在金融和会计的世界中，术语往往会变得令人困惑，尤其是当它们与影响商业决策的利率和测量相关时。其中一个术语是账面利率，它指的是公司资产负债表上分配给资产或负债的价值。理解这个概念对于任何参与财务分析或投资决策的人来说都是至关重要的。账面利率可以提供有关资产历史成本及其当前估值的见解，帮助投资者和利益相关者评估公司的财务健康状况。为了说明账面利率的重要性，考虑一家拥有多台机器的制造公司。每台机器都有一个记录在资产负债表上的购买价格，这被称为其账面利率。随着时间的推移，随着机器的使用，它的价值会贬值。这种贬值反映在账面利率中，使公司能够报告其资产的更准确的情况。投资者查看公司的财务报表时，可以根据账面利率和相关的折旧来判断公司如何管理其资产。此外，账面利率不仅与有形资产相关，还适用于专利和商标等无形资产。例如，如果一家公司开发了一项新技术并申请了专利，与获得专利相关的初始成本被记录为账面利率。随着专利的老化，其价值可能会变化，从而影响公司的整体净值和市场地位。账面利率的另一个关键方面是它在确定公司的投资回报率（ROI）中的作用。在计算ROI时，账面利率作为衡量实际表现的基准。如果一家公司投资于新技术，了解现有技术的账面利率有助于做出关于是否升级或更换设备的明智决策。较低的账面利率可能表明该资产接近其使用寿命的结束，促使公司考虑投资于能够提高生产力和效率的新技术。除了对个别公司的影响外，账面利率在更广泛的经济背景中也发挥着重要作用。分析师通常使用来自各个行业的汇总账面利率数据来评估资本投资和经济增长的趋势。例如，如果许多公司报告上涨的账面利率，这可能表明对经济的信心增加，导致更高水平的投资和扩张。然而，必须注意的是，账面利率并不总是反映资产的市场价值。市场波动可能导致账面利率与资产的实际销售价格之间存在显著差异。因此，虽然账面利率是财务分析的一个有价值的工具，但它应该与其他估值方法结合使用，以全面了解资产的价值。总之，术语账面利率概括了一个基本的财务概念，影响着个别企业和整个经济。通过全面理解账面利率，投资者和分析师可以做出推动商业成功和促进经济稳定的明智决策。当我们在财务数据的复杂性中航行时，掌握账面利率的重要性无疑将使我们能够更有效地解读财务报表，并促进更好的投资策略。