ratio of fixed assets to long-term capital

简明释义

固定资产对长期资本的比率

英英释义

例句

1.The company reported a ratio of fixed assets to long-term capital that indicates strong investment in infrastructure.

该公司报告的固定资产与长期资本的比率表明在基础设施上的强劲投资。

2.A higher ratio of fixed assets to long-term capital can suggest a company is well-positioned for growth.

较高的固定资产与长期资本的比率可能表明公司在增长方面处于良好位置。

3.The ratio of fixed assets to long-term capital is crucial for assessing a company's financial health.

分析公司的财务健康状况时，固定资产与长期资本的比率至关重要。

4.To improve their ratio of fixed assets to long-term capital, the firm decided to invest in new machinery.

为了改善他们的固定资产与长期资本的比率，该公司决定投资新机器。

5.Investors often look for a favorable ratio of fixed assets to long-term capital before committing funds.

投资者在投入资金之前通常会寻找有利的固定资产与长期资本的比率。

作文

Understanding the financial health of a business is crucial for making informed investment decisions. One important metric that investors often analyze is the ratio of fixed assets to long-term capital. This ratio provides insight into how much of a company's long-term financing is tied up in fixed assets, such as property, plant, and equipment, compared to its total long-term capital. The ratio of fixed assets to long-term capital (固定资产与长期资本的比率) can indicate how effectively a company is utilizing its resources and whether it has a balanced structure between its assets and financing. Fixed assets are essential for any business, as they represent the physical resources necessary for production and operations. However, investing heavily in fixed assets without sufficient long-term capital can lead to financial strain. A high ratio of fixed assets to long-term capital suggests that a significant portion of the company’s long-term financing is allocated to fixed assets, which may limit its flexibility to invest in other areas or respond to market changes. Conversely, a low ratio indicates that the company may have more liquidity and can adapt more easily to new opportunities or challenges.In practical terms, calculating the ratio of fixed assets to long-term capital involves dividing the total value of fixed assets by the total amount of long-term capital. Long-term capital includes equity, long-term debt, and other forms of financing that are not due within the next year. For instance, if a company has $1 million in fixed assets and $2 million in long-term capital, the ratio would be 0.5, meaning that half of the long-term capital is invested in fixed assets. This information can be particularly useful for stakeholders when assessing the risk profile of a company.Investors and analysts often compare this ratio across different companies within the same industry. Different industries have varying capital requirements; for example, manufacturing firms typically have higher fixed asset ratios than service-oriented businesses. By benchmarking against peers, stakeholders can gauge whether a company is over-invested or under-invested in fixed assets relative to its long-term capital structure. Moreover, trends in the ratio of fixed assets to long-term capital over time can reveal important insights about a company's growth strategy and operational efficiency. A rising ratio might indicate that a company is investing heavily in fixed assets to support expansion, while a declining ratio could suggest divestment or improved efficiency in asset utilization. Therefore, monitoring this ratio is essential for understanding a company's strategic direction and financial stability.In conclusion, the ratio of fixed assets to long-term capital (固定资产与长期资本的比率) is a vital financial metric that helps stakeholders evaluate a company's resource allocation and financial health. By analyzing this ratio, investors can make informed decisions regarding their investments and better understand the operational strategies of the companies they are interested in. Ultimately, a balanced approach to managing fixed assets and long-term capital is key to sustaining growth and maintaining financial stability in an ever-changing business environment.

理解企业的财务健康状况对于做出明智的投资决策至关重要。投资者通常分析的一个重要指标是固定资产与长期资本的比率。这个比率提供了公司长期融资中有多少被固定资产（如物业、厂房和设备）占用，与其总长期资本相比的洞察。固定资产与长期资本的比率可以表明公司如何有效利用其资源，以及其资产与融资之间是否存在平衡。固定资产对于任何企业都是必不可少的，因为它们代表了生产和运营所需的物理资源。然而，过度投资固定资产而没有足够的长期资本可能会导致财务压力。较高的固定资产与长期资本的比率表明公司长期融资的很大一部分分配给了固定资产，这可能限制其在其他领域投资的灵活性或应对市场变化的能力。相反，较低的比率则表明公司可能拥有更多的流动性，可以更轻松地适应新机遇或挑战。在实际操作中，计算固定资产与长期资本的比率涉及将固定资产的总价值除以长期资本的总额。长期资本包括股权、长期债务以及其他不在下一年到期的融资形式。例如，如果一家公司拥有100万美元的固定资产和200万美元的长期资本，则比率为0.5，这意味着一半的长期资本投资于固定资产。这一信息对于利益相关者在评估公司的风险状况时尤其有用。投资者和分析师通常会比较同一行业内不同公司的这一比率。不同的行业有不同的资本需求；例如，制造企业的固定资产比率通常高于服务型企业。通过与同行进行基准比较，利益相关者可以判断一家公司相对于其长期资本结构是否过度投资或不足投资于固定资产。此外，随着时间的推移，固定资产与长期资本的比率的趋势可以揭示公司增长战略和运营效率的重要见解。比率上升可能表明公司正在大量投资固定资产以支持扩张，而比率下降则可能表明剥离或资产利用效率的提高。因此，监测这一比率对于理解公司的战略方向和财务稳定性至关重要。总之，固定资产与长期资本的比率（固定资产与长期资本的比率）是一个重要的财务指标，帮助利益相关者评估公司的资源配置和财务健康状况。通过分析这一比率，投资者可以做出明智的投资决策，更好地理解他们感兴趣的公司的运营策略。最终，在不断变化的商业环境中，平衡管理固定资产和长期资本的方法是维持增长和保持财务稳定的关键。