descriptive financial statement

简明释义

附有说明的损益计算书

英英释义

例句

1.The descriptive financial statement 描述性财务报表 included notes explaining the assumptions and methodologies used in the analysis.

该descriptive financial statement描述性财务报表包括说明分析中使用的假设和方法论的注释。

2.In the annual report, the CEO emphasized the importance of a clear descriptive financial statement 描述性财务报表 for stakeholders.

在年度报告中，首席执行官强调了为利益相关者提供清晰的descriptive financial statement描述性财务报表的重要性。

3.Investors often look for a descriptive financial statement 描述性财务报表 to understand the financial health of a business before making investment decisions.

投资者通常会寻找一份descriptive financial statement描述性财务报表，以了解企业的财务健康状况，然后再做出投资决策。

4.The accountant prepared a detailed descriptive financial statement 描述性财务报表 to provide insights into the company's performance over the last quarter.

会计师准备了一份详细的descriptive financial statement描述性财务报表，以提供公司在上个季度的表现洞察。

5.A well-structured descriptive financial statement 描述性财务报表 can help management identify trends and make informed decisions.

一份结构良好的descriptive financial statement描述性财务报表可以帮助管理层识别趋势并做出明智的决策。

作文

In the world of finance and accounting, clarity and transparency are paramount. One important tool that helps achieve these goals is the descriptive financial statement. A descriptive financial statement is a type of document that provides detailed information about a company's financial position, performance, and cash flows. Unlike traditional financial statements, which often focus on numbers and figures, a descriptive financial statement emphasizes narrative explanations and insights that help stakeholders understand the context behind the data. The primary purpose of a descriptive financial statement is to offer a clearer picture of a company's financial health. This is particularly useful for investors, creditors, and management who need to make informed decisions based on the company's financial data. By incorporating qualitative information, a descriptive financial statement can highlight trends, risks, and opportunities that might not be immediately apparent from numerical data alone. For example, it can explain why revenue has increased or decreased, discuss the impact of economic conditions on the business, or outline strategic initiatives that management is undertaking. One of the key components of a descriptive financial statement is the management discussion and analysis (MD&A) section. Here, company executives provide their perspective on the financial results, discussing factors that influenced performance and offering forecasts for the future. This section adds significant value as it combines both quantitative data and qualitative insights, allowing stakeholders to grasp the full story of the company’s financial situation. Moreover, a descriptive financial statement can also enhance communication with stakeholders. In today's fast-paced business environment, effective communication is essential for building trust and confidence. By presenting financial information in a more narrative form, companies can engage their audience better and foster a deeper understanding of their operations. This is especially important for smaller companies or startups that may not have the same level of resources or visibility as larger corporations. Additionally, a descriptive financial statement can serve as a valuable tool for internal decision-making. Management can use the insights provided in these statements to identify areas of strength and weakness within the organization. For instance, if a particular product line is underperforming, the descriptive financial statement can help pinpoint the reasons behind this trend, whether it be market competition, pricing issues, or supply chain disruptions. Armed with this knowledge, management can take appropriate action to address these challenges and improve overall performance. In conclusion, the descriptive financial statement plays a crucial role in the financial reporting landscape. By combining quantitative data with qualitative insights, it offers a comprehensive view of a company's financial health. This not only aids external stakeholders in making informed decisions but also empowers management to strategize effectively. As businesses continue to navigate an increasingly complex and dynamic environment, the importance of clear and descriptive financial reporting will only continue to grow. Therefore, understanding and utilizing descriptive financial statements is essential for anyone involved in the financial sector, from investors to corporate leaders.

在金融和会计的世界中，清晰和透明至关重要。帮助实现这些目标的重要工具之一是描述性财务报表。描述性财务报表是一种提供公司财务状况、绩效和现金流详细信息的文件。与传统的财务报表不同，后者通常侧重于数字和数据，描述性财务报表强调叙述性解释和见解，帮助利益相关者理解数据背后的背景。描述性财务报表的主要目的是提供公司财务健康状况的更清晰图景。这对于需要根据公司财务数据做出明智决策的投资者、债权人和管理层尤其有用。通过结合定性信息，描述性财务报表可以突出趋势、风险和机会，这些可能在数字数据中并不明显。例如，它可以解释收入为何增加或减少，讨论经济条件对业务的影响，或概述管理层正在采取的战略举措。描述性财务报表的一个关键组成部分是管理层讨论与分析（MD&A）部分。在这里，公司高管提供他们对财务结果的看法，讨论影响业绩的因素，并提供未来的预测。此部分增添了显著价值，因为它结合了定量数据和定性见解，使利益相关者能够全面了解公司的财务状况。此外，描述性财务报表还可以增强与利益相关者的沟通。在当今快节奏的商业环境中，有效的沟通对于建立信任和信心至关重要。通过以更叙述的形式呈现财务信息，公司可以更好地吸引受众，并促进对其运营的更深入理解。这对于资源或知名度不及大公司的小型公司或初创企业尤其重要。此外，描述性财务报表还可以作为内部决策的宝贵工具。管理层可以利用这些报表所提供的见解来识别组织内部的优势和劣势。例如，如果某一特定产品线表现不佳，描述性财务报表可以帮助确定这一趋势背后的原因，无论是市场竞争、定价问题还是供应链中断。掌握这些知识后，管理层可以采取适当措施来应对这些挑战并改善整体绩效。总之，描述性财务报表在财务报告领域中发挥着至关重要的作用。通过将定量数据与定性见解相结合，它提供了公司财务健康状况的全面视图。这不仅有助于外部利益相关者做出明智决策，还使管理层能够有效地制定战略。随着企业继续在日益复杂和动态的环境中航行，清晰和描述性财务报告的重要性只会继续增长。因此，理解和利用描述性财务报表对于任何参与金融行业的人来说都是必不可少的，从投资者到企业领导者。