financial ratio

简明释义

金融比率

英英释义

例句

1.Investors often look at the financial ratio 财务比率 to assess a company's profitability.

投资者通常查看 财务比率 financial ratio 来评估公司的盈利能力。

2.The current financial ratio 财务比率 helps determine a company's ability to pay short-term obligations.

流动 财务比率 financial ratio 有助于确定公司偿还短期债务的能力。

3.A high debt-to-equity financial ratio 财务比率 may indicate that a company is over-leveraged.

高负债与股本 财务比率 financial ratio 可能表明公司负债过多。

4.Understanding liquidity financial ratios 财务比率 is crucial for assessing a firm's financial health.

理解流动性 财务比率 financial ratios 对评估公司的财务健康至关重要。

5.Analysts use the price-to-earnings financial ratio 财务比率 to evaluate stock valuations.

分析师使用市盈率 财务比率 financial ratio 来评估股票估值。

作文

In the world of business and finance, understanding a company's performance is crucial for making informed decisions. One of the key tools for assessing this performance is the concept of financial ratio, which refers to a quantitative relationship between two financial statement items. These ratios provide insights into various aspects of a company's operations, such as profitability, liquidity, efficiency, and solvency. By analyzing these ratios, investors and managers can gauge how well a company is performing relative to its peers or its historical performance.There are several important types of financial ratios. The first category is profitability ratios, which measure a company's ability to generate profit relative to its revenue, assets, or equity. Common examples include the gross profit margin, net profit margin, and return on equity. For instance, a high net profit margin indicates that a company retains a significant portion of its revenue as profit after accounting for expenses, which is generally a positive sign for investors.Another critical category is liquidity ratios, which assess a company's ability to meet its short-term obligations. The current ratio and quick ratio are two commonly used liquidity ratios. A current ratio greater than one suggests that a company has enough assets to cover its liabilities, while a quick ratio provides a more stringent test by excluding inventory from current assets. This helps investors understand if a company can quickly convert its assets into cash to pay off debts.Efficiency ratios, such as inventory turnover and accounts receivable turnover, evaluate how effectively a company utilizes its assets. A high inventory turnover ratio means that a company sells its inventory quickly, which is generally favorable as it indicates strong sales and effective inventory management. On the other hand, a low accounts receivable turnover could suggest that a company is having trouble collecting payments from customers, which may lead to cash flow issues.Lastly, solvency ratios measure a company's ability to meet its long-term obligations. The debt-to-equity ratio and interest coverage ratio are commonly analyzed solvency ratios. A lower debt-to-equity ratio indicates that a company relies less on borrowed funds to finance its operations, which can be seen as a sign of financial stability. Conversely, a high interest coverage ratio suggests that a company can easily pay interest on its outstanding debt, which is reassuring for creditors.In conclusion, financial ratios serve as essential indicators of a company's financial health. They provide valuable information that can guide investors in making decisions about buying, holding, or selling stocks. Moreover, these ratios help management identify areas of strength and weakness within the organization, allowing them to make strategic adjustments to improve overall performance. Understanding and utilizing financial ratios is vital for anyone involved in the financial aspects of a business, whether they are investors, analysts, or company executives. By regularly evaluating these ratios, stakeholders can gain a clearer picture of a company's operational efficiency and financial stability, ultimately leading to better decision-making in the ever-evolving landscape of business.

在商业和金融的世界中，理解公司的表现对做出明智的决策至关重要。评估这一表现的关键工具之一是财务比率的概念，它指的是两个财务报表项目之间的定量关系。这些比率提供了有关公司运营各个方面的见解，例如盈利能力、流动性、效率和偿债能力。通过分析这些比率，投资者和管理者可以评估公司相对于其同行或历史表现的表现如何。有几种重要类型的财务比率。第一类是盈利能力比率，它衡量公司相对于其收入、资产或股本产生利润的能力。常见的例子包括毛利率、净利率和股本回报率。例如，高净利率表明公司在扣除费用后保留了相当一部分收入作为利润，这通常对投资者来说是一个积极的信号。另一个关键类别是流动性比率，它评估公司满足短期义务的能力。当前比率和速动比率是两种常用的流动性比率。大于1的当前比率表明公司有足够的资产来覆盖其负债，而速动比率通过排除存货来提供更严格的测试。这有助于投资者了解公司能否迅速将资产转换为现金以偿还债务。效率比率，如存货周转率和应收账款周转率，评估公司利用其资产的有效性。高存货周转率意味着公司快速销售其存货，这通常是一个积极的迹象，因为这表明强劲的销售和有效的存货管理。另一方面，低应收账款周转率可能表明公司在从客户那里收款方面遇到困难，这可能导致现金流问题。最后，偿债能力比率衡量公司满足长期义务的能力。债务与股本比率和利息保障比率是常被分析的偿债能力比率。较低的债务与股本比率表明公司在融资运营时较少依赖借款，这可以被视为财务稳定的迹象。相反，高利息保障比率表明公司能够轻松支付未偿债务的利息，这对债权人来说是令人放心的。总之，财务比率作为公司财务健康的重要指标。它们提供了宝贵的信息，可以指导投资者做出买入、持有或卖出股票的决策。此外，这些比率帮助管理层识别组织内部的优势和劣势，使他们能够进行战略调整以改善整体表现。理解和利用财务比率对任何参与公司财务事务的人来说都是至关重要的，无论他们是投资者、分析师还是公司高管。通过定期评估这些比率，利益相关者可以更清晰地了解公司运营效率和财务稳定性，从而在不断变化的商业环境中做出更好的决策。