salvage value

简明释义

折余值［保险］

英英释义

例句

1.The company estimated the salvage value of the old machinery to be around $5,000.

公司估计旧机械的残值约为5000美元。

2.The accountant recorded the salvage value of the furniture as $1,000 in the financial statements.

会计在财务报表中将家具的残值记录为1000美元。

3.The salvage value of the vehicle will decrease significantly after an accident.

事故后，车辆的残值将大幅下降。

4.Investors should factor in the salvage value when assessing the long-term viability of a project.

投资者在评估项目的长期可行性时应考虑残值。

5.When calculating depreciation, it is important to consider the salvage value at the end of the asset's useful life.

在计算折旧时，考虑资产使用寿命结束时的残值是很重要的。

作文

In the world of finance and accounting, understanding various terms is crucial for making informed decisions. One such term is salvage value, which refers to the estimated residual value of an asset at the end of its useful life. This concept is particularly important in the context of depreciation, where businesses need to account for the reduction in value of their assets over time. The salvage value helps companies determine how much they can expect to recover when they dispose of an asset, whether through sale, recycling, or scrapping. For instance, consider a company that purchases machinery for production. If the machinery costs $100,000 and is expected to have a useful life of ten years, the company must decide on its salvage value at the end of this period. If it estimates that the machinery will be worth $10,000 after ten years, this figure becomes critical for calculating depreciation. The annual depreciation expense would be calculated by taking the initial cost, subtracting the salvage value, and dividing by the useful life. In this case, the calculation would be ($100,000 - $10,000) / 10 years = $9,000 per year.The salvage value is not only important for accounting purposes but also plays a significant role in investment analysis. Investors often look at the potential salvage value of assets when evaluating the overall return on investment. A higher estimated salvage value can make an investment more attractive, as it suggests that there will be a greater return when the asset is sold or disposed of at the end of its life. Moreover, the salvage value can vary based on market conditions, technological advancements, and changes in consumer preferences. For example, if a new technology emerges that makes older machinery obsolete, the salvage value of that machinery may decrease significantly. Conversely, if there is a strong demand for used machinery, the salvage value may increase. Therefore, businesses must regularly reassess their estimates of salvage value to ensure accurate financial reporting and decision-making.Additionally, the concept of salvage value extends beyond physical assets. In the realm of real estate, for example, property owners must consider the salvage value of their buildings when determining the feasibility of renovations or redevelopment projects. Understanding the potential recovery value of a property can influence whether to invest in improvements or sell the property as-is.In conclusion, the term salvage value encompasses a vital aspect of asset management and financial planning. It provides businesses with insights into the future value of their investments and assists in making strategic decisions. By accurately estimating the salvage value, companies can better navigate the complexities of depreciation, investment returns, and asset disposal. Thus, mastering the concept of salvage value is essential for anyone involved in finance or business management.

在金融和会计的世界中，理解各种术语对于做出明智的决策至关重要。其中一个术语是残值，它指的是资产在其使用寿命结束时的预计剩余价值。这个概念在折旧的背景下尤为重要，因为企业需要考虑其资产随时间减少的价值。残值帮助公司确定在处置资产时可以预期回收的金额，无论是通过出售、回收还是报废。例如，考虑一家购买生产设备的公司。如果这台设备的成本为100,000美元，并且预计使用寿命为十年，公司必须决定在这段时间结束时的残值。如果它估计这台设备在十年后将值10,000美元，那么这个数字对于计算折旧至关重要。年度折旧费用将通过取初始成本，减去残值，再除以使用寿命来计算。在这种情况下，计算将是（100,000美元 - 10,000美元）/ 10年 = 每年9,000美元。残值不仅对会计目的重要，而且在投资分析中也扮演着重要角色。投资者在评估整体投资回报时，通常会考虑资产的潜在残值。较高的预计残值可以使投资更具吸引力，因为这表明在资产的使用寿命结束时会有更大的回报。此外，残值可能会根据市场条件、技术进步和消费者偏好的变化而有所不同。例如，如果出现了一种新技术，使得旧设备过时，那么该设备的残值可能会显著降低。相反，如果对二手设备的需求强劲，残值可能会上升。因此，企业必须定期重新评估其对残值的估计，以确保准确的财务报告和决策。此外，残值的概念超越了物理资产。在房地产领域，例如，物业所有者在确定翻新或重建项目的可行性时，必须考虑其建筑物的残值。理解一项物业的潜在回收价值可以影响是否投资于改进或按原样出售物业。总之，术语残值涵盖了资产管理和财务规划的重要方面。它为企业提供了对投资未来价值的洞察，并协助做出战略决策。通过准确估算残值，公司可以更好地应对折旧、投资回报和资产处置的复杂性。因此，掌握残值的概念对于任何参与金融或商业管理的人来说都是至关重要的。