aThe capital charge in year i is defined as the WACC times the book value of the invested capital at the beginning of year i, as it is listed in the balance sheet. 资本支出在年i被定义,当WACC在年i初计时被投资的资本的帐面价值,当它在资产负债表被列出。[translate]...
while others with large asset values earn little or nothing. Yet in these cases some attention must be given to the book value situation, for there is always a possibility that large earnings on the invested capital may attract competition and thus prove temporary; also...
gaming companies, consultancies, fashion designers, and trading firms may have very little. They mainly rely onhuman capital, which is a measure of the economic value of an employee's skill set.
book value The value of an asset as reflected on the books and records of a company,taking into account the original book cost of acquisition and then deducting depreciation expenses charged over the years and adding capital expenditures.Book value rarely bears any relationship to the true value ...
1.(Accounting & Book-keeping) the value of an asset of a business according to its books 2.(Accounting & Book-keeping) a.the net capital value of an enterprise as shown by the excess of book assets over book liabilities b.the value of a share computed by dividing the net capital value...
ValueAn essential trait of human civilization is the attachment of value. It pertains to the labeling of worth to help in exchange for goods and services. The monetary value of items consists of expenditure incurred in its provision along with a...
Explanation: This transaction reflects $65,000 in revenue, which is the value of the service provided. Payment is received in the form of a $12,000 increase in cash, an $90,000 increase in computer equipment, and a $37,000 increase in its liabilities. The net value received by the ...
What process do you use to calculate the intrinsic value of a stock? Have you ever invested based on trends without arriving at a value first? Why is value investing a lot less relevant today? Explain why book values should not be used to evaluate costs of capital. How ...
Keys: the elements of financial statements financial position the balance sheet the income statement invested capital capital reserve surplus reserve cash equivalents historical cost current replacement cost net realisable value present value fair value arm’s length transaction the lower of cost and net ...
This chapter discusses the relationship between the market value and book value in several companies. It also analyzes the influence of the price–earnings ratio (PER) and the return on equity (ROE) on this relationship. The market-to-book ratio is closely related to the PER and the return ...