Book value

简明释义

帐面值

英英释义

例句

1.The company's book value is significantly higher than its market value, indicating potential undervaluation.

公司的账面价值远高于其市场价值，这表明可能被低估。

2.After the acquisition, the book value of the assets was reassessed.

收购后，资产的账面价值被重新评估。

3.Investors often look at the book value per share to assess whether a stock is a good buy.

投资者通常查看每股的账面价值来评估股票是否值得购买。

4.A company's book value can provide insights into its financial health.

公司的账面价值可以提供其财务健康状况的见解。

5.The book value of the equipment decreased due to depreciation.

由于折旧，设备的账面价值下降了。

作文

Understanding the concept of Book value is essential for anyone involved in finance or investment. The term Book value refers to the value of an asset as it appears on a company's balance sheet. This value is calculated by taking the original cost of the asset and subtracting any accumulated depreciation, amortization, or impairment costs associated with that asset. In simpler terms, Book value represents the net worth of an asset according to the accounting records of a company.One of the key aspects of Book value is its role in assessing a company's financial health. Investors often look at the Book value of a company to determine whether its stock is undervalued or overvalued. If a company's stock price is significantly lower than its Book value, it may indicate that the stock is a good buy. Conversely, if the stock price is much higher than the Book value, it could suggest that the stock is overpriced.Moreover, Book value can also help in evaluating the performance of a company over time. By comparing the Book value from one period to another, investors can gauge how well a company is managing its assets and liabilities. An increasing Book value suggests that the company is growing and effectively utilizing its resources, while a decreasing Book value may signal potential issues within the company.However, it is important to note that Book value does not always reflect the true market value of a company. Market conditions, investor sentiment, and other external factors can cause significant discrepancies between a company's Book value and its market capitalization. For instance, technology companies may have high growth potential that is not fully captured in their Book value, leading to a situation where their market value far exceeds their Book value. Therefore, while Book value is a useful metric, it should not be the sole factor in making investment decisions.In conclusion, the concept of Book value is a fundamental element in the world of finance and investing. It provides a snapshot of an asset's worth according to accounting principles, which can be invaluable for investors looking to assess a company's financial performance. While Book value is a crucial indicator, it is essential to consider it in conjunction with other financial metrics and market analyses to make informed investment choices. Understanding Book value allows investors to navigate the complexities of the financial markets more effectively, ultimately leading to better investment outcomes.

理解账面价值的概念对于任何参与金融或投资的人来说都是至关重要的。术语账面价值指的是资产在公司资产负债表上的价值。这个价值是通过将资产的原始成本减去与该资产相关的任何累计折旧、摊销或减值成本来计算的。简单来说，账面价值代表了根据公司的会计记录计算出的资产的净值。账面价值的一个关键方面是它在评估公司财务健康状况中的作用。投资者通常会查看公司的账面价值以确定其股票是被低估还是高估。如果公司的股票价格显著低于其账面价值，这可能表明该股票是一个好的买入机会。相反，如果股票价格远高于账面价值，这可能表明该股票被高估。此外，账面价值还可以帮助评估公司随时间的表现。通过比较不同时期的账面价值，投资者可以判断公司如何管理其资产和负债。增加的账面价值表明公司正在增长并有效利用其资源，而减少的账面价值可能暗示公司内部存在潜在问题。然而，需要注意的是，账面价值并不总是反映公司的真实市场价值。市场条件、投资者情绪和其他外部因素可能导致公司账面价值与其市值之间存在显著差异。例如，科技公司可能具有未在其账面价值中充分体现的高增长潜力，从而导致其市场价值远超其账面价值。因此，尽管账面价值是一个有用的指标，但它不应成为做出投资决策的唯一依据。总之，账面价值的概念是金融和投资领域的一个基本元素。它提供了根据会计原则对资产价值的快照，这对希望评估公司财务表现的投资者来说是无价的。虽然账面价值是一个关键指标，但考虑到其他财务指标和市场分析非常重要，以便做出明智的投资选择。理解账面价值使投资者能够更有效地驾驭金融市场的复杂性，最终实现更好的投资结果。