ratio of fixed assets to fixed liabilities

简明释义

固定资产对国家负债的比率

英英释义

例句

1.The company's financial health is often assessed by the ratio of fixed assets to fixed liabilities, which indicates how well it can cover its long-term debts.

公司的财务健康状况通常通过固定资产与固定负债的比率来评估，这表明它能多好地覆盖长期债务。

2.The ratio of fixed assets to fixed liabilities is crucial for banks when evaluating loan applications from businesses.

在评估企业贷款申请时，固定资产与固定负债的比率对银行至关重要。

3.To improve the ratio of fixed assets to fixed liabilities, the company decided to sell off some underperforming assets.

为了改善固定资产与固定负债的比率，公司决定出售一些表现不佳的资产。

4.A declining ratio of fixed assets to fixed liabilities may signal potential liquidity issues for the firm.

下降的固定资产与固定负债的比率可能会暗示公司潜在的流动性问题。

5.Investors look for a strong ratio of fixed assets to fixed liabilities as a sign of stability in the business.

投资者寻找强劲的固定资产与固定负债的比率作为企业稳定性的标志。

作文

In the world of finance and accounting, understanding various ratios is crucial for evaluating a company's financial health. One key ratio that often comes into play is the ratio of fixed assets to fixed liabilities. This ratio serves as an important indicator of a company's ability to cover its long-term obligations with its long-term investments. Fixed assets typically include property, plant, and equipment, while fixed liabilities refer to long-term debts such as bonds payable and loans that are due beyond one year. The ratio of fixed assets to fixed liabilities is calculated by dividing the total value of fixed assets by the total amount of fixed liabilities. A higher ratio suggests that a company has more fixed assets relative to its fixed liabilities, which generally indicates a stronger financial position. Conversely, a lower ratio may signal potential financial difficulties, as it implies that the company might struggle to meet its long-term obligations if required to liquidate its fixed assets.For investors and stakeholders, analyzing the ratio of fixed assets to fixed liabilities can provide insights into how well a company is managing its resources. For instance, a manufacturing company with substantial investments in machinery and equipment will likely have a high ratio, signaling that it is well-equipped to generate revenue. On the other hand, a service-oriented business may have fewer fixed assets, which could lead to a different interpretation of this ratio.Moreover, the context in which this ratio is evaluated is essential. Different industries have varying norms regarding what constitutes a healthy ratio of fixed assets to fixed liabilities. For example, capital-intensive industries like utilities or telecommunications typically have higher fixed assets compared to their liabilities, while technology firms may have lower fixed assets but higher intangible assets. Therefore, comparing this ratio across companies within the same industry can provide a more accurate picture of financial stability.Additionally, the ratio of fixed assets to fixed liabilities can be influenced by economic conditions. During periods of economic growth, companies may invest heavily in fixed assets, leading to an increase in this ratio. Conversely, during economic downturns, companies may struggle to maintain their fixed assets or might take on additional liabilities, which could negatively affect the ratio. In conclusion, the ratio of fixed assets to fixed liabilities is a vital metric for assessing a company's financial health and stability. It reflects how well a company can utilize its fixed assets to cover long-term liabilities. Investors, analysts, and management teams should closely monitor this ratio, considering industry standards and economic conditions, to make informed decisions about investments and resource allocation. By understanding this ratio, stakeholders can better gauge a company's financial resilience and operational efficiency, ultimately leading to more strategic planning and investment choices.

在金融和会计领域，理解各种比率对于评估公司的财务健康至关重要。其中一个关键比率就是固定资产与固定负债的比率。这个比率作为公司用其长期投资来覆盖长期义务的重要指标，具有重要意义。固定资产通常包括物业、厂房和设备，而固定负债则指如应付债券和到期超过一年的贷款等长期债务。固定资产与固定负债的比率是通过将固定资产的总价值除以固定负债的总额来计算的。较高的比率表明公司相对于其固定负债拥有更多的固定资产，这通常意味着更强的财务状况。相反，较低的比率可能暗示潜在的财务困难，因为它意味着公司在需要清算固定资产时可能难以满足其长期义务。对于投资者和利益相关者来说，分析固定资产与固定负债的比率可以提供有关公司资源管理情况的见解。例如，一家在机械和设备上有大量投资的制造公司可能会有较高的比率，表明它能够良好地创造收入。另一方面，以服务为导向的企业可能拥有较少的固定资产，这可能导致对该比率的不同解释。此外，评估此比率的背景也至关重要。不同的行业对什么构成健康的固定资产与固定负债的比率有不同的标准。例如，公用事业或电信等资本密集型行业通常拥有比其负债更多的固定资产，而科技公司可能拥有较少的固定资产但更高的无形资产。因此，在同一行业内比较这一比率可以提供更准确的财务稳定性图景。此外，固定资产与固定负债的比率可能受到经济条件的影响。在经济增长时期，公司可能会大量投资固定资产，从而导致这一比率的增加。相反，在经济衰退期间，公司可能难以维持其固定资产，或者可能承担更多的负债，这可能会对比率产生负面影响。总之，固定资产与固定负债的比率是评估公司财务健康和稳定性的关键指标。它反映了公司利用其固定资产覆盖长期负债的能力。投资者、分析师和管理团队应密切关注这一比率，考虑行业标准和经济条件，以便做出明智的投资和资源分配决策。通过理解这一比率，利益相关者可以更好地评估公司的财务韧性和运营效率，最终促进更具战略性的规划和投资选择。