writedown
含义: A reduction in the recorded book value of an asset when its market value falls below its carrying value on the balance sheet.
A writedown reflects an impairment — an acknowledgement that an asset is worth less than previously stated. It reduces both the asset's value on the balance sheet and the company's reported profit for the period. Writedowns are common in banking (for bad loans), oil and gas (for declining reserve values), and after acquisitions (for overpaid goodwill). A 'write-off' is a more extreme version, reducing the value to zero. Writedowns often signal underlying problems and can trigger significant share-price falls. Common collocations include 'goodwill writedown,' 'asset writedown,' and 'take a writedown.'
例句
- The bank announced a £1.8 billion writedown on its commercial property loan portfolio, reflecting falling valuations across the sector. 该银行宣布对其商业地产贷款组合进行18亿英镑的减记,反映出该行业估值的全面下跌。El banco anunció una depreciación de 1.800 millones de libras en su cartera de préstamos inmobiliarios comerciales, reflejando la caída de las valoraciones en todo el sector.同銀行は商業用不動産ローンポートフォリオについて18億ポンドの減損処理を発表し、業界全体の評価額下落を反映した。해당 은행은 상업용 부동산 대출 포트폴리오에 대해 18억 파운드의 자산 감액을 발표하며, 업계 전반의 자산 가치 하락을 반영했다.
- BP took a substantial writedown on its North Sea assets after revising its long-term oil price assumptions downward. 英国石油公司在下调长期油价预期后,对其北海资产进行了大幅减记。BP realizó una depreciación sustancial de sus activos en el Mar del Norte tras revisar a la baja sus supuestos sobre el precio del petróleo a largo plazo.BPは長期的な原油価格見通しを下方修正した後、北海資産に対して大幅な減損処理を行った。BP는 장기 유가 전망치를 하향 조정한 후 북해 자산에 대해 대규모 감액 처리를 단행했다.
- Investors were alarmed by the scale of the goodwill writedown, which wiped out most of the quarter's operating profit. 商誉减记的规模令投资者感到不安,该减记几乎抵消了当季全部营业利润。Los inversores se alarmaron por la magnitud de la depreciación del fondo de comercio, que eliminó la mayor parte del beneficio operativo del trimestre.のれん代の減損処理の規模に投資家は動揺した。この処理により、当四半期の営業利益の大半が消失した。영업권 감액 처리의 규모에 투자자들은 경악했으며, 이로 인해 해당 분기 영업이익의 대부분이 사라졌다.
发音
用法指南
语境: finance, accounting, journalism
语气: serious
起源与历史
From the phrasal verb 'write down,' meaning to record a lower value. The compound noun 'writedown' (or 'write-down') became standard in accounting and financial journalism in the 20th century.
文化背景
Era: Modern
Generation: All ages
Social background: Universal
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