statement of condition

简明释义

财务状况计算书

英英释义

例句

1.The contractor provided a statement of condition to outline the current state of the building.

承包商提供了一个财务状况说明，以概述建筑物的当前状态。

2.In real estate transactions, a statement of condition is often required to assess property value.

在房地产交易中，通常需要提供财务状况说明以评估物业价值。

3.The statement of condition must be updated annually to reflect any changes in the business.

该财务状况说明必须每年更新，以反映业务中的任何变化。

4.Before approving the loan, the bank required a detailed statement of condition.

在批准贷款之前，银行要求提供详细的财务状况说明。

5.Investors requested a statement of condition to evaluate the company's financial health.

投资者要求提供财务状况说明以评估公司的财务健康状况。

作文

In the realm of finance and business, a statement of condition refers to a comprehensive report that outlines the financial status of an entity at a specific point in time. This document is crucial for stakeholders, including investors, creditors, and management, as it provides a snapshot of the company's assets, liabilities, and equity. The statement of condition serves not only as a tool for assessing the current financial health of a business but also as a foundation for making informed decisions regarding future investments and strategies.The statement of condition typically includes various components such as current assets, fixed assets, current liabilities, long-term liabilities, and shareholders' equity. Current assets are those that can be converted into cash within a year, such as inventory and accounts receivable. Fixed assets, on the other hand, are long-term investments like property, plant, and equipment that cannot be easily liquidated. Liabilities are categorized into current and long-term, with current liabilities being due within a year and long-term liabilities extending beyond that period.One of the key purposes of the statement of condition is to provide insights into the liquidity of a business. Liquidity refers to the ability of a company to meet its short-term obligations. By analyzing the relationship between current assets and current liabilities, stakeholders can gauge whether the company is in a position to cover its debts as they come due. A positive working capital, which is calculated by subtracting current liabilities from current assets, indicates that the company has sufficient resources to manage its operations effectively.Moreover, the statement of condition plays a vital role in assessing the solvency of a business. Solvency is the ability of a company to meet its long-term financial obligations. It is essential for investors to understand a company's debt levels relative to its equity. A high debt-to-equity ratio may signal potential financial distress, while a lower ratio could indicate a more stable financial position. Therefore, analyzing the statement of condition helps stakeholders determine the risk associated with investing in or lending to a particular business.In addition to its financial implications, the statement of condition also has strategic importance. Management can use this document to identify areas of strength and weakness within the organization. For example, if the statement of condition shows a significant amount of unused fixed assets, management might consider ways to optimize these resources or divest non-essential assets to improve cash flow. Conversely, if current liabilities are high relative to current assets, it may prompt management to reassess their short-term financing strategies or operational efficiencies.In conclusion, the statement of condition is an indispensable tool in the financial reporting landscape. It provides a clear picture of a company's financial position, enabling stakeholders to make informed decisions. Whether it is assessing liquidity, solvency, or strategic positioning, the statement of condition offers valuable insights that can guide both operational and investment choices. Understanding this document is essential for anyone involved in finance or business, as it lays the groundwork for sound financial management and planning.

在金融和商业领域，statement of condition（财务状况表）指的是一份综合报告，概述了实体在特定时间点的财务状况。这份文件对于投资者、债权人和管理层等利益相关者至关重要，因为它提供了公司资产、负债和股东权益的快照。statement of condition不仅作为评估企业当前财务健康状况的工具，而且也是为未来投资和战略决策提供信息基础。statement of condition通常包括多个组成部分，如流动资产、固定资产、流动负债、长期负债和股东权益。流动资产是指可以在一年内转换为现金的资产，例如存货和应收账款。相反，固定资产是指诸如房地产、工厂和设备等长期投资，这些资产不易变现。负债分为流动负债和长期负债，流动负债是在一年内到期的负债，而长期负债则超过这一期限。statement of condition的一个关键目的在于提供企业流动性的见解。流动性是指公司满足短期义务的能力。通过分析流动资产与流动负债之间的关系，利益相关者可以评估公司是否有能力在到期时偿还债务。正的营运资本，即流动资产减去流动负债，表明公司有足够的资源有效管理其运营。此外，statement of condition在评估企业偿付能力方面也发挥着重要作用。偿付能力是指公司满足其长期财务义务的能力。投资者了解公司相对于其股本的债务水平至关重要。较高的债务与股本比率可能会发出潜在财务困境的信号，而较低的比率则可能表明财务状况更为稳定。因此，分析statement of condition有助于利益相关者确定投资或借贷特定企业所涉及的风险。除了财务影响外，statement of condition还具有战略重要性。管理层可以利用这份文件识别组织内的优势和劣势。例如，如果statement of condition显示大量未使用的固定资产，管理层可能会考虑优化这些资源或出售非核心资产以改善现金流。相反，如果流动负债相对于流动资产较高，则可能促使管理层重新评估其短期融资策略或运营效率。总之，statement of condition在财务报告领域是一种不可或缺的工具。它清晰地描绘了公司的财务状况，使利益相关者能够做出明智的决策。无论是评估流动性、偿付能力还是战略定位，statement of condition都提供了有价值的见解，可以指导运营和投资选择。理解这份文件对任何参与金融或商业的人来说都是至关重要的，因为它为健全的财务管理和规划奠定了基础。