book rate

简明释义

帐面折合率

英英释义

例句

1.The travel agency recommends booking early to take advantage of the book rate.

旅行社建议尽早预订以利用预订价格。

2.The airline offers a special discount for travelers who book their flights at the book rate.

航空公司为在预订价格时预订航班的旅客提供特别折扣。

3.You can save money by choosing the book rate when booking your hotel online.

在线预订酒店时选择预订价格可以省钱。

4.If you want to secure the best price, make sure to check the book rate before making a reservation.

如果你想确保获得最佳价格，请在预订前检查一下预订价格。

5.The book rate for this tour package includes all meals and accommodations.

这个旅游套餐的预订价格包括所有餐食和住宿。

作文

In the world of finance and accounting, the term book rate refers to the value of an asset as recorded on a company's balance sheet. It is crucial for investors and analysts to understand this concept, as it provides insights into the financial health of a business. The book rate is typically derived from the historical cost of an asset minus any accumulated depreciation, amortization, or impairment costs. This figure can be quite different from the market value of the asset, which fluctuates based on supply and demand dynamics in the market. Understanding the book rate is essential for evaluating a company's performance over time. For instance, if a company has a high book rate for its assets but a low market value, it may indicate that the company is underperforming or that the market does not have confidence in its future prospects. Conversely, if the market value significantly exceeds the book rate, it might suggest that the company is highly valued by investors, possibly due to strong future growth potential or brand strength. Moreover, the book rate plays a critical role in various financial ratios used by analysts. For example, the Return on Assets (ROA) ratio is calculated using net income and the book rate of total assets. A higher ROA indicates more efficient use of assets to generate profits, while a lower ROA may raise concerns about management efficiency. Similarly, the Price-to-Book (P/B) ratio compares a company's market value to its book rate. A P/B ratio below one can signal that the stock is undervalued, while a ratio above one may indicate overvaluation. Investors should also consider how changes in the book rate affect their investment decisions. For instance, if a company decides to write down an asset, the book rate will decrease, potentially impacting the overall valuation of the company. This can lead to a decline in stock prices as investors react to the news. Therefore, keeping an eye on the book rate and understanding the implications of its fluctuations is vital for making informed investment choices. In conclusion, the book rate is a fundamental concept in finance that reflects the recorded value of assets on a company's books. It serves as a critical indicator of financial health and performance, influencing various financial metrics and investor perceptions. By comprehensively understanding the book rate, investors and analysts can better assess a company's value, make strategic decisions, and ultimately enhance their investment outcomes.

在金融和会计的世界中，术语book rate指的是资产在公司资产负债表上记录的价值。投资者和分析师理解这一概念至关重要，因为它提供了对企业财务健康状况的洞察。book rate通常是从资产的历史成本中减去任何累计折旧、摊销或减值成本得出的。这个数字可能与资产的市场价值相差甚远，后者根据市场供需动态波动。理解book rate对于评估公司随时间的表现至关重要。例如，如果一家公司其资产的book rate很高，但市场价值很低，这可能表明该公司表现不佳或市场对其未来前景缺乏信心。相反，如果市场价值显著超过book rate，这可能表明该公司受到投资者的高度重视，可能由于强劲的未来增长潜力或品牌实力。此外，book rate在分析师使用的各种财务比率中起着关键作用。例如，资产回报率（ROA）比率是使用净收入和总资产的book rate计算的。较高的ROA表明更有效地利用资产来产生利润，而较低的ROA可能引发对管理效率的担忧。同样，市净率（P/B）比率比较公司的市场价值与其book rate。低于1的P/B比率可能表明股票被低估，而高于1的比率可能表明高估。投资者还应考虑book rate变化对其投资决策的影响。例如，如果一家公司决定减记资产，则book rate将下降，可能影响公司的整体估值。这可能导致股价下跌，因为投资者对这一消息做出反应。因此，关注book rate并理解其波动的影响对于做出明智的投资选择至关重要。总之，book rate是金融中的一个基本概念，反映了公司账面上资产的记录价值。它作为财务健康和业绩的关键指标，影响着各种财务指标和投资者的看法。通过全面理解book rate，投资者和分析师可以更好地评估公司的价值，做出战略决策，并最终提升他们的投资成果。