gross book value

简明释义

帐面毛值

英英释义

例句

1.The company's gross book value 总账面价值 of its machinery is estimated at $500,000.

公司的总账面价值 gross book value 估计为500,000美元。

2.The gross book value 总账面价值 of the fleet of vehicles is recorded in the balance sheet.

车队的总账面价值 gross book value 在资产负债表中记录。

3.After depreciation, the gross book value 总账面价值 of the building was calculated to be $1 million.

在折旧后，建筑物的总账面价值 gross book value 被计算为100万美元。

4.Investors often look at the gross book value 总账面价值 to assess the company's asset base.

投资者通常查看总账面价值 gross book value 来评估公司的资产基础。

5.To calculate the net book value, subtract accumulated depreciation from the gross book value 总账面价值.

要计算净账面价值，需要从总账面价值 gross book value 中减去累计折旧。

作文

The concept of gross book value is fundamental in accounting and finance, serving as a key indicator of an asset's worth on a company's balance sheet. It refers to the total value of an asset recorded on the books before any deductions for depreciation, amortization, or impairment. Understanding gross book value is essential for investors, analysts, and business owners as it provides insight into the historical cost of assets and their potential future performance.When a company acquires an asset, such as machinery, real estate, or equipment, it records the purchase price as the gross book value. This figure represents the initial investment made by the company and does not account for any loss in value over time due to wear and tear or technological obsolescence. For example, if a company buys a piece of machinery for $100,000, the gross book value of that asset remains at $100,000 until the company decides to account for its depreciation.One of the primary reasons for tracking gross book value is to assess the financial health of a company. Investors often look at this figure to determine how much a company has invested in its assets relative to its overall size and revenue. A higher gross book value can indicate that a company is heavily investing in its operations, which may lead to future growth and profitability. Conversely, if the gross book value is low compared to revenue, it may suggest that the company is not investing enough in its infrastructure or may be relying too heavily on outdated assets.Moreover, understanding gross book value is crucial when analyzing a company's asset management strategies. Companies must regularly assess their assets to ensure they are still generating value. If an asset's market value significantly drops below its gross book value, the company may need to consider writing down the asset's value, which can impact financial statements and investor perceptions.In addition to its importance in financial reporting, gross book value also plays a significant role in mergers and acquisitions. When one company evaluates another for acquisition, it will closely examine the target company's gross book value to understand the underlying value of its assets. This evaluation helps the acquiring company make informed decisions about the fair price to pay and the potential return on investment.In conclusion, gross book value is a critical metric in the world of finance and accounting. It provides valuable insights into a company's investments in assets, allowing stakeholders to gauge financial health, make informed investment decisions, and strategize for future growth. By understanding the implications of gross book value, businesses and investors can better navigate the complexities of asset management and financial planning.

“gross book value”的概念在会计和金融中是基本的，作为公司资产负债表上资产价值的关键指标。它指的是在未扣除折旧、摊销或减值之前，资产在账面上的总价值。理解gross book value对投资者、分析师和企业主至关重要，因为它提供了资产历史成本及其潜在未来表现的洞察。当公司购买资产时，例如机器、房地产或设备，它将购买价格记录为gross book value。这个数字代表了公司所做的初始投资，并不考虑由于磨损或技术过时而造成的价值损失。例如，如果一家公司以100,000美元购买一台机器，该资产的gross book value将保持在100,000美元，直到公司决定计算其折旧。跟踪gross book value的主要原因之一是评估公司的财务健康状况。投资者通常会查看这个数字，以确定公司在其资产上的投资相对于其整体规模和收入的多少。较高的gross book value可能表明公司正在大量投资于其运营，这可能导致未来的增长和盈利能力。相反，如果gross book value与收入相比低，可能表明公司在基础设施上的投资不足，或者可能过于依赖过时的资产。此外，理解gross book value在分析公司的资产管理策略时也至关重要。公司必须定期评估其资产，以确保它们仍在产生价值。如果某项资产的市场价值显著低于其gross book value，公司可能需要考虑减记该资产的价值，这可能影响财务报表和投资者的看法。除了在财务报告中的重要性外，gross book value在并购中也发挥着重要作用。当一家公司评估另一家公司进行收购时，它将密切审查目标公司的gross book value，以了解其资产的潜在价值。这种评估帮助收购公司做出关于公平价格和潜在投资回报的明智决策。总之，gross book value是金融和会计领域的关键指标。它提供了关于公司在资产投资的宝贵洞察，使利益相关者能够评估财务健康状况，做出明智的投资决策，并为未来的增长制定战略。通过理解gross book value的含义，企业和投资者可以更好地驾驭资产管理和财务规划的复杂性。