ratio of fixed assets to capital liabilities

简明释义

固定资产对资本负债的比率

英英释义

例句

1.The company's ratio of fixed assets to capital liabilities indicates its ability to cover long-term debts with its physical resources.

该公司的固定资产与资本负债的比率表明其用实物资源覆盖长期债务的能力。

2.A high ratio of fixed assets to capital liabilities suggests that a company is well-positioned to manage its obligations.

较高的固定资产与资本负债的比率表明公司在管理其义务方面处于良好位置。

3.Investors often look at the ratio of fixed assets to capital liabilities to assess the financial health of a business.

投资者通常会关注固定资产与资本负债的比率来评估企业的财务健康状况。

4.The ratio of fixed assets to capital liabilities can vary significantly across different industries.

不同产业之间的固定资产与资本负债的比率可能有显著差异。

5.During the audit, the accountant calculated the ratio of fixed assets to capital liabilities to ensure compliance with financial regulations.

在审计过程中，会计师计算了固定资产与资本负债的比率以确保遵守财务法规。

作文

Understanding the financial health of a company is crucial for investors, stakeholders, and management alike. One important metric that can provide insight into a company's financial stability is the ratio of fixed assets to capital liabilities. This ratio helps in assessing how well a company can cover its long-term obligations with its fixed assets, which are essential for operations and generating revenue.Fixed assets refer to long-term tangible assets that a company owns and uses in its operations to produce goods and services. These include property, plant, equipment, and machinery. On the other hand, capital liabilities encompass the long-term debts and obligations that a company must repay, including loans, bonds, and mortgages. The ratio of fixed assets to capital liabilities thus serves as a measure of a company’s ability to meet its long-term financial commitments using its fixed assets.To calculate the ratio of fixed assets to capital liabilities, one simply divides the total value of fixed assets by the total value of capital liabilities. A higher ratio indicates that a company has more fixed assets relative to its liabilities, suggesting a stronger financial position and less risk for creditors. Conversely, a lower ratio may signal potential financial difficulties, as it implies that the company has fewer assets to cover its debts.For instance, consider a manufacturing company that has total fixed assets valued at $10 million and total capital liabilities amounting to $5 million. The ratio of fixed assets to capital liabilities would be calculated as follows: $10 million / $5 million = 2. This means that for every dollar of capital liability, the company has two dollars in fixed assets, indicating a solid financial foundation.Investors often look at this ratio when evaluating potential investment opportunities. A company with a healthy ratio of fixed assets to capital liabilities is likely to be viewed as a safer investment, as it demonstrates that the company can sustain its operations and honor its debts. Furthermore, it provides a cushion against economic downturns, as fixed assets can often be liquidated if necessary.However, it is essential to contextualize this ratio within the industry norms. Different industries have varying capital structures and asset requirements. For example, capital-intensive industries such as manufacturing or utilities may naturally have higher ratios compared to service-oriented businesses, which may rely less on fixed assets. Therefore, comparing the ratio of fixed assets to capital liabilities across similar companies in the same sector offers a more accurate picture of financial health.In conclusion, the ratio of fixed assets to capital liabilities is a vital indicator of a company's financial stability and ability to meet long-term obligations. It provides valuable insights for investors and management alike, enabling them to make informed decisions. By understanding and analyzing this ratio, stakeholders can better assess the risk associated with a company’s financial structure and its capacity to sustain operations over the long term.

了解公司的财务健康状况对于投资者、利益相关者和管理层来说至关重要。一个能够提供公司财务稳定性洞察的重要指标是固定资产与资本负债的比率。这个比率有助于评估公司用其固定资产来覆盖长期义务的能力，这些固定资产是运营和产生收入所必需的。固定资产是指公司拥有并在运营中使用的长期有形资产，用于生产商品和服务。这些包括物业、工厂、设备和机械。另一方面，资本负债则包括公司必须偿还的长期债务和义务，包括贷款、债券和抵押贷款。因此，固定资产与资本负债的比率作为衡量公司利用其固定资产满足长期财务承诺的能力的指标。要计算固定资产与资本负债的比率，只需将固定资产的总价值除以资本负债的总价值即可。较高的比率表明公司相对于其负债拥有更多的固定资产，这意味着更强的财务状况和对债权人较低的风险。相反，较低的比率可能表明潜在的财务困难，因为这意味着公司拥有的资产较少，无法覆盖其债务。例如，考虑一家制造公司，其固定资产总值为1000万美元，而资本负债总额为500万美元。固定资产与资本负债的比率将按以下方式计算：1000万美元/500万美元=2。这意味着每一美元的资本负债，公司拥有两美元的固定资产，表明其财务基础稳固。投资者通常在评估潜在投资机会时会关注这一比率。拥有健康的固定资产与资本负债的比率的公司通常被视为更安全的投资，因为这表明公司能够维持运营并履行其债务。此外，它为抵御经济衰退提供了缓冲，因为固定资产在必要时通常可以变现。然而，必须在行业规范的背景下对这一比率进行分析。不同的行业具有不同的资本结构和资产要求。例如，像制造业或公用事业这样的资本密集型行业可能自然具有较高的比率，而服务导向型企业则可能对固定资产的依赖较少。因此，在同一行业内比较固定资产与资本负债的比率能够提供公司财务健康状况的更准确图景。总之，固定资产与资本负债的比率是公司财务稳定性和满足长期义务能力的重要指标。它为投资者和管理层提供了宝贵的洞察，使他们能够做出明智的决策。通过理解和分析这一比率，利益相关者能够更好地评估与公司财务结构相关的风险及其长期维持运营的能力。