realizable assets

简明释义

可变现资产

英英释义

例句

1.During the audit, we found that the realizable assets 可变现资产 were undervalued on the balance sheet.

在审计过程中，我们发现可变现资产 realizable assets 在资产负债表上被低估了。

2.The company reported that its realizable assets 可变现资产 were sufficient to cover its liabilities.

公司报告称，其可变现资产 realizable assets 足以覆盖其负债。

3.A bank may require a borrower to have a certain level of realizable assets 可变现资产 before approving a loan.

银行可能要求借款人在批准贷款之前拥有一定水平的可变现资产 realizable assets。

4.The liquidation process aims to convert all realizable assets 可变现资产 into cash for creditors.

清算过程旨在将所有可变现资产 realizable assets 转换为现金，以偿还债权人。

5.Investors are often interested in the realizable assets 可变现资产 of a company when assessing its financial health.

投资者在评估公司的财务健康时，通常对其可变现资产 realizable assets 感兴趣。

作文

In the world of finance and accounting, the term realizable assets refers to those assets that can be converted into cash or cash equivalents within a short period, typically within one year. Understanding realizable assets is crucial for businesses and investors alike, as it provides insight into the liquidity of a company’s balance sheet. Liquidity, in this context, means how quickly an asset can be turned into cash without significantly affecting its value. For instance, cash itself is the most liquid asset, while accounts receivable, which are amounts owed to a company by its customers, are also considered realizable assets because they can be collected relatively quickly. On the other hand, assets such as property, plant, and equipment are generally not classified as realizable assets since they cannot be easily sold or converted into cash in the short term. The importance of realizable assets cannot be overstated, especially during times of financial distress. Companies with a high proportion of realizable assets are often better positioned to meet their short-term obligations, as they have more resources readily available to pay off debts or reinvest in their operations. This is particularly important for startups and small businesses that may face cash flow challenges in their early years. Moreover, investors often analyze a company's realizable assets when assessing its financial health. A strong balance sheet with a solid amount of realizable assets can indicate a company’s ability to weather economic downturns and capitalize on growth opportunities. Conversely, a company with low realizable assets may struggle to maintain operations during tough times, leading to potential bankruptcy or insolvency issues. In addition, understanding the concept of realizable assets can help stakeholders make informed decisions regarding investments, lending, and overall financial planning. For example, banks often require businesses to demonstrate a certain level of realizable assets when applying for loans. This requirement ensures that the company has sufficient liquidity to repay the loan, thus minimizing the risk for the lender. Furthermore, the classification of realizable assets also plays a vital role in financial reporting. Companies are required to disclose their realizable assets in their financial statements, allowing investors and analysts to assess the liquidity position of the business. This transparency is essential for maintaining investor confidence and ensuring the smooth functioning of capital markets. In conclusion, the term realizable assets encompasses a critical aspect of financial management and analysis. By understanding what constitutes realizable assets and their implications for liquidity, investors, managers, and financial analysts can make better-informed decisions. As businesses navigate the complexities of the financial landscape, having a clear grasp of realizable assets will undoubtedly aid in achieving long-term success and sustainability.

在金融和会计的世界中，术语可实现资产指的是那些可以在短期内转换为现金或现金等价物的资产，通常在一年内。理解可实现资产对企业和投资者来说至关重要，因为它提供了对公司资产负债表流动性的洞察。在这种情况下，流动性意味着资产可以多快被转化为现金，而不会显著影响其价值。例如，现金本身是最具流动性的资产，而应收账款，即客户欠公司的金额，也被视为可实现资产，因为它们可以相对快速地收回。另一方面，像物业、厂房和设备这样的资产通常不被归类为可实现资产，因为它们不能在短期内轻易出售或转换为现金。可实现资产的重要性不容小觑，尤其是在财务困境时期。拥有较高比例可实现资产的公司通常更能满足其短期义务，因为它们有更多的资源可以立即用于偿还债务或再投资于其运营。这对于初创企业和小型企业尤为重要，因为它们在早期可能面临现金流挑战。此外，投资者在评估公司的财务健康状况时，通常会分析公司的可实现资产。资产负债表上有强大数量的可实现资产可以表明公司能够应对经济衰退并抓住增长机会。相反，拥有低可实现资产的公司在艰难时期可能会面临维持运营的困难，从而导致潜在的破产或资不抵债问题。此外，了解可实现资产的概念可以帮助利益相关者在投资、借贷和整体财务规划方面做出明智的决策。例如，银行通常要求企业在申请贷款时证明一定水平的可实现资产。这一要求确保公司有足够的流动性来偿还贷款，从而降低贷方的风险。此外，可实现资产的分类在财务报告中也发挥着重要作用。公司需要在财务报表中披露其可实现资产，使投资者和分析师能够评估该业务的流动性状况。这种透明度对于维护投资者信心和确保资本市场的平稳运作至关重要。总之，术语可实现资产涵盖了财务管理和分析的一个关键方面。通过理解什么构成可实现资产及其对流动性的影响，投资者、管理者和财务分析师可以做出更好的决策。当企业在复杂的金融环境中航行时，清楚掌握可实现资产无疑将有助于实现长期成功和可持续发展。