primary ratio

简明释义

第一比率

英英释义

例句

1.The primary ratio 主要比率 is crucial for comparing companies within the same industry.

在同一行业内比较公司时，主要比率 主要比率 是至关重要的。

2.Investors often look at the primary ratio 主要比率 to assess the financial health of a business.

投资者经常查看主要比率 主要比率 来评估企业的财务健康状况。

3.A higher primary ratio 主要比率 indicates better performance in asset management.

较高的主要比率 主要比率 表明资产管理表现更好。

4.The company reported a significant increase in its primary ratio 主要比率 of profitability this quarter.

公司本季度报告了其主要比率 主要比率 的盈利能力显著增加。

5.Analysts use the primary ratio 主要比率 to forecast future earnings.

分析师使用主要比率 主要比率 来预测未来的收益。

作文

In the world of finance and accounting, understanding various metrics is crucial for making informed decisions. One such metric that often comes into play is the primary ratio. The term primary ratio refers to a financial metric used to evaluate the financial health and performance of a company. It is particularly significant in assessing the relationship between various financial figures, which can provide insights into profitability, liquidity, and overall operational efficiency.To illustrate the importance of the primary ratio, let’s consider a hypothetical company, ABC Corp. ABC Corp has been experiencing fluctuations in its revenue and expenses over the past few years. Investors and analysts are keen to understand how well the company is performing relative to its peers in the industry. By analyzing the primary ratio, they can gain valuable insights.For instance, one common primary ratio is the current ratio, which measures a company's ability to meet its short-term obligations. This ratio is calculated by dividing current assets by current liabilities. If ABC Corp has current assets of $500,000 and current liabilities of $300,000, the current ratio would be 1.67. A current ratio above 1 indicates that the company has more assets than liabilities, suggesting good short-term financial health.Another important primary ratio is the return on equity (ROE), which assesses how effectively a company uses shareholders' equity to generate profits. It is calculated by dividing net income by shareholder equity. For example, if ABC Corp reports a net income of $100,000 and has total shareholder equity of $400,000, the ROE would be 25%. This high ROE indicates that the company is efficient in generating returns for its shareholders.Moreover, the primary ratio can also include profitability ratios, such as the gross profit margin. This ratio is calculated by dividing gross profit by total revenue. If ABC Corp has a gross profit of $200,000 and total revenue of $1,000,000, the gross profit margin would be 20%. This ratio helps stakeholders understand how much profit the company retains from its sales after covering the cost of goods sold.Understanding these primary ratios allows investors and managers to make better strategic decisions. For instance, if ABC Corp's current ratio is declining over time, it may indicate potential liquidity issues. In response, management might choose to restructure debt or improve inventory management to enhance cash flow. On the other hand, if the ROE is consistently high, this could signal strong management performance, potentially attracting more investment.In conclusion, the primary ratio serves as a fundamental tool in financial analysis. It provides a snapshot of a company’s performance and financial health, enabling stakeholders to make informed decisions. Whether evaluating liquidity, profitability, or efficiency, the primary ratio plays a critical role in the financial decision-making process. As businesses navigate through various challenges, understanding and utilizing these ratios effectively can lead to better outcomes and sustained growth. Therefore, it is essential for both current and prospective investors to familiarize themselves with these key financial indicators to enhance their understanding of a company’s true value.

在金融和会计的世界中，理解各种指标对于做出明智的决策至关重要。其中一个常用的指标是主要比率。术语主要比率指的是一种财务指标，用于评估公司的财务健康状况和业绩。它在评估各种财务数字之间的关系时尤为重要，这可以提供关于盈利能力、流动性和整体运营效率的洞察。为了说明主要比率的重要性，让我们考虑一家假设的公司ABC公司。ABC公司在过去几年中经历了收入和支出的波动。投资者和分析师渴望了解公司相对于行业同行的表现如何。通过分析主要比率，他们可以获得有价值的见解。例如，一个常见的主要比率是流动比率，它衡量公司满足短期义务的能力。该比率通过将流动资产除以流动负债来计算。如果ABC公司的流动资产为500,000美元，而流动负债为300,000美元，则流动比率为1.67。流动比率高于1表明公司拥有的资产超过负债，暗示良好的短期财务健康。另一个重要的主要比率是股东权益回报率（ROE），它评估公司使用股东权益产生利润的有效性。它通过将净收入除以股东权益来计算。例如，如果ABC公司报告的净收入为100,000美元，总股东权益为400,000美元，则ROE为25%。这个高ROE表明公司在为股东创造回报方面效率很高。此外，主要比率还可以包括盈利能力比率，例如毛利率。该比率通过将毛利润除以总收入来计算。如果ABC公司的毛利润为200,000美元，总收入为1,000,000美元，则毛利率为20%。这个比率帮助利益相关者了解公司在销售后保留多少利润，以覆盖销售成本。理解这些主要比率使投资者和管理者能够做出更好的战略决策。例如，如果ABC公司的流动比率随着时间的推移而下降，这可能表明潜在的流动性问题。作为回应，管理层可能选择重组债务或改善库存管理以增强现金流。另一方面，如果ROE持续偏高，这可能表明管理表现强劲，可能吸引更多投资。总之，主要比率作为财务分析中的基本工具，提供了公司业绩和财务健康的快照，使利益相关者能够做出明智的决策。无论是评估流动性、盈利能力还是效率，主要比率在财务决策过程中都发挥着关键作用。随着企业应对各种挑战，理解和有效利用这些比率可以带来更好的结果和可持续增长。因此，当前和潜在的投资者熟悉这些关键财务指标以增强对公司真实价值的理解是至关重要的。