periodic balance sheet

简明释义

定期资产负债表

英英释义

例句

1.A periodic balance sheet helps in identifying trends in assets and liabilities over time.

一份定期资产负债表有助于识别资产和负债随时间变化的趋势。

2.Investors often analyze the periodic balance sheet to assess a company's financial health.

投资者通常分析定期资产负债表以评估公司的财务健康状况。

3.Our finance team updates the periodic balance sheet every month to track changes.

我们的财务团队每月更新定期资产负债表以跟踪变化。

4.The accountant prepared the periodic balance sheet for the quarterly review.

会计师为季度审查准备了定期资产负债表。

5.The CEO reviewed the periodic balance sheet before making investment decisions.

首席执行官在做出投资决策之前审查了定期资产负债表。

作文

In the world of finance and accounting, the concept of a periodic balance sheet plays a crucial role in assessing an organization's financial health. A periodic balance sheet is a financial statement that summarizes the assets, liabilities, and equity of a company at specific intervals, typically at the end of a quarter or year. This document provides a snapshot of what the company owns and owes, which is essential for stakeholders to make informed decisions regarding investments, lending, and management strategies.The importance of a periodic balance sheet cannot be overstated. It allows businesses to track their financial progress over time and identify trends that may indicate potential issues. For instance, if a company observes a steady increase in liabilities without a corresponding rise in assets, it may signal financial distress. Conversely, a growing asset base can indicate a healthy business poised for expansion.Moreover, a periodic balance sheet serves as a tool for compliance and transparency. Regulatory bodies often require companies to submit these documents to ensure they are operating within legal and ethical boundaries. Investors and creditors also rely on these statements to assess risk and determine the viability of their financial commitments.Creating a periodic balance sheet involves several steps. First, a company must compile its assets, which include cash, accounts receivable, inventory, and fixed assets like property and equipment. Next, it must list its liabilities, such as accounts payable, loans, and other obligations. Finally, the difference between total assets and total liabilities represents the equity of the company, which reflects the net worth available to shareholders.The preparation of a periodic balance sheet is not just a mechanical task; it requires careful analysis and consideration of various factors affecting the company's financial position. For example, seasonal fluctuations in sales could impact inventory levels and, consequently, the overall asset valuation. Similarly, changes in market conditions or interest rates may affect the company's liabilities and equity.In recent years, the advent of technology has transformed how businesses prepare and analyze their periodic balance sheets. Accounting software and online platforms enable real-time data entry and reporting, making it easier for companies to maintain accurate records and generate timely financial statements. This technological advancement has enhanced the accuracy and efficiency of financial reporting, allowing businesses to respond quickly to changing circumstances.In conclusion, the periodic balance sheet is an indispensable tool in the realm of finance and accounting. It provides valuable insights into a company’s financial status, enabling stakeholders to make informed decisions. By understanding the components and significance of a periodic balance sheet, both managers and investors can better navigate the complexities of the business world and contribute to the long-term success of their organizations.

在金融和会计的世界中，定期资产负债表的概念在评估组织财务健康方面发挥着至关重要的作用。定期资产负债表是一种财务报表，它在特定时间间隔（通常是在一个季度或年度结束时）总结公司的资产、负债和股东权益。这份文件提供了公司拥有和欠债的快照，对于利益相关者做出有关投资、借贷和管理策略的明智决策至关重要。定期资产负债表的重要性不容低估。它允许企业跟踪其财务进展并识别可能表明潜在问题的趋势。例如，如果一家公司观察到负债稳步增加而没有相应的资产增长，这可能表明财务困境。相反，资产基础的增长可以表明一家健康的企业准备扩张。此外，定期资产负债表作为合规和透明度的工具。监管机构通常要求公司提交这些文件，以确保它们在法律和道德界限内运作。投资者和债权人也依赖这些报表来评估风险并确定其财务承诺的可行性。制作定期资产负债表涉及几个步骤。首先，公司必须编制其资产，包括现金、应收账款、存货和固定资产，如房地产和设备。接下来，它必须列出其负债，例如应付账款、贷款和其他义务。最后，总资产与总负债之间的差额代表公司的股东权益，反映了可供股东使用的净资产。准备定期资产负债表不仅仅是机械性的任务；它需要仔细分析和考虑影响公司财务状况的各种因素。例如，销售的季节性波动可能会影响库存水平，从而影响整体资产估值。同样，市场条件或利率的变化可能会影响公司的负债和股东权益。近年来，技术的出现改变了企业准备和分析其定期资产负债表的方式。会计软件和在线平台使实时数据输入和报告成为可能，使公司更容易保持准确的记录并生成及时的财务报表。这一技术进步提高了财务报告的准确性和效率，使企业能够迅速应对变化的情况。总之，定期资产负债表是金融和会计领域不可或缺的工具。它提供了对公司财务状况的宝贵见解，使利益相关者能够做出明智的决策。通过理解定期资产负债表的组成部分和重要性，管理者和投资者都可以更好地驾驭商业世界的复杂性，为他们组织的长期成功做出贡献。