summary of financial position

简明释义

财务状况汇总表

英英释义

例句

1.Investors often request a summary of financial position before making decisions on funding.

投资者在做出资金决策之前，通常会要求一份财务状况摘要。

2.The accountant prepared a summary of financial position for the board meeting to review the company's current status.

会计为董事会准备了一份财务状况摘要，以审查公司的当前状态。

3.The summary of financial position shows that our liabilities have increased over the past year.

这份财务状况摘要显示我们的负债在过去一年中有所增加。

4.A clear summary of financial position helps stakeholders understand the company's health.

清晰的财务状况摘要帮助利益相关者了解公司的健康状况。

5.During the audit, the team reviewed the summary of financial position for any discrepancies.

在审计过程中，团队检查了财务状况摘要是否存在任何差异。

作文

A company's financial health can be evaluated through various tools and reports, one of which is the summary of financial position. This report provides a snapshot of the company's assets, liabilities, and equity at a specific point in time. Understanding this summary is crucial for stakeholders, including investors, management, and creditors, as it helps them assess the company’s financial stability and liquidity.

公司的财务健康状况可以通过各种工具和报告进行评估，其中之一就是财务状况摘要。该报告提供了公司在特定时间点的资产、负债和股东权益的快照。理解这一摘要对于利益相关者（包括投资者、管理层和债权人）至关重要，因为它帮助他们评估公司的财务稳定性和流动性。

The summary of financial position is often presented in the form of a balance sheet, which lists all the company's resources (assets) and obligations (liabilities). Assets can include cash, inventory, property, and equipment, while liabilities might encompass loans, accounts payable, and other debts. The difference between total assets and total liabilities represents the equity, which indicates the net worth of the company.

财务状况摘要通常以资产负债表的形式呈现，该表列出了公司的所有资源（资产）和义务（负债）。资产可能包括现金、库存、财产和设备，而负债可能包括贷款、应付账款和其他债务。总资产与总负债之间的差额代表股东权益，这表明公司的净资产。

Analyzing the summary of financial position allows stakeholders to understand how well the company is managing its resources. For instance, a company with a high ratio of assets to liabilities is generally considered financially healthy, as it indicates that the company has sufficient resources to cover its debts. Conversely, a low ratio may raise red flags about the company’s ability to meet its obligations and sustain operations.

分析财务状况摘要使利益相关者能够了解公司如何有效管理其资源。例如，资产与负债比例较高的公司通常被认为财务健康，因为这表明公司有足够的资源来偿还债务。相反，比例较低可能会引发对公司履行义务和维持运营能力的警示。

Furthermore, trends in the summary of financial position over time can provide insights into the company’s growth and operational efficiency. For example, if a company consistently increases its assets while maintaining a stable level of liabilities, it suggests that the company is growing sustainably. On the other hand, if liabilities are increasing at a faster rate than assets, it may indicate potential financial distress.

此外，财务状况摘要随时间变化的趋势可以提供关于公司增长和运营效率的见解。例如，如果一家公司持续增加其资产，同时保持稳定的负债水平，则表明公司正在可持续增长。另一方面，如果负债的增长速度超过资产，这可能表明潜在的财务困境。

In conclusion, the summary of financial position is an essential component of financial reporting that offers a comprehensive view of a company's financial standing. By analyzing this summary, stakeholders can make informed decisions regarding investments, credit, and overall business strategy. It is imperative for companies to maintain accurate and up-to-date financial records to ensure the reliability of their summary of financial position and to foster trust among stakeholders.

总之，财务状况摘要是财务报告的重要组成部分，提供了公司财务状况的全面视图。通过分析这一摘要，利益相关者可以就投资、信贷和整体商业战略做出明智的决策。公司必须保持准确和最新的财务记录，以确保其财务状况摘要的可靠性，并在利益相关者中建立信任。