historical financial statement

简明释义

历史财务报表

英英释义

A historical financial statement is a formal record of the financial activities and position of a business, organization, or individual over a specific period in the past, typically including the balance sheet, income statement, and cash flow statement.

历史财务报表是对企业、组织或个人在特定过去时期内的财务活动和状况的正式记录,通常包括资产负债表、利润表和现金流量表。

例句

1.Analyzing the historical financial statement can help identify trends in revenue and expenses.

分析历史财务报表可以帮助识别收入和支出的趋势。

2.Before making any investment decisions, I always review the company's historical financial statement.

在做出任何投资决策之前,我总是会审查公司的历史财务报表

3.The auditor examined the historical financial statement for any discrepancies.

审计员检查了历史财务报表是否存在任何差异。

4.Investors often look at the historical financial statement to gauge a company's performance over time.

投资者通常查看历史财务报表以评估公司的长期表现。

5.The bank requested the historical financial statement to assess the loan application.

银行要求提供历史财务报表以评估贷款申请。

作文

Understanding the concept of historical financial statement is crucial for anyone involved in finance or business management. A historical financial statement refers to a formal record of the financial activities of a business, organization, or individual over a specific period in the past. This document typically includes key elements such as the income statement, balance sheet, and cash flow statement, which provide insights into the financial performance and position of the entity during that time frame.The importance of historical financial statements cannot be overstated. They serve as a vital tool for investors, creditors, and management to analyze trends, assess profitability, and make informed decisions. By reviewing past financial performance, stakeholders can identify patterns that may indicate future performance. For instance, if a company has consistently increased its revenue over the last five years, this trend may suggest a solid business model and potential for continued growth.Moreover, historical financial statements play a significant role in budgeting and forecasting. Businesses often rely on past financial data to create realistic budgets and predict future revenues and expenses. This process helps organizations allocate resources more effectively and set achievable financial goals. In addition, understanding historical performance can aid in identifying areas where costs can be reduced or where investments should be made.Another critical aspect of historical financial statements is their use in financial analysis. Analysts often compare current financial performance with historical data to evaluate the effectiveness of management strategies and operational efficiency. Ratios derived from historical financial statements, such as return on equity (ROE) or debt-to-equity ratio, can provide valuable insights into a company's financial health and risk profile.Furthermore, historical financial statements are essential for compliance and auditing purposes. Regulatory bodies often require companies to maintain accurate financial records and provide transparent reporting to ensure accountability. Auditors review historical financial statements to verify the accuracy of reported figures and assess whether the financial statements present a true and fair view of the company’s financial position.In summary, a historical financial statement is a comprehensive record of an entity's financial activities over a defined period. It serves multiple purposes, including aiding in investment decisions, facilitating budgeting and forecasting, enabling financial analysis, and ensuring compliance. Understanding how to read and interpret these documents is essential for anyone looking to navigate the complex world of finance and make informed decisions based on past performance. As businesses continue to evolve, the significance of historical financial statements will remain a cornerstone of financial analysis and decision-making processes.

理解历史财务报表的概念对于任何参与金融或商业管理的人来说都是至关重要的。历史财务报表是指对企业、组织或个人在过去特定时期内的财务活动的正式记录。该文件通常包括关键要素,如损益表、资产负债表和现金流量表,这些要素提供了有关该实体在该时间框架内的财务表现和状况的见解。历史财务报表的重要性不容小觑。它们是投资者、债权人和管理层分析趋势、评估盈利能力和做出明智决策的重要工具。通过审查过去的财务表现,利益相关者可以识别可能表明未来表现的模式。例如,如果一家公司在过去五年中持续增加收入,这一趋势可能表明其商业模式稳固,并有潜力继续增长。此外,历史财务报表在预算和预测中也发挥着重要作用。企业通常依赖过去的财务数据来制定现实的预算并预测未来的收入和支出。这一过程帮助组织更有效地分配资源并设定可实现的财务目标。此外,了解历史表现有助于识别可以降低成本的领域或应进行投资的地方。历史财务报表的另一个关键方面是其在财务分析中的使用。分析师通常将当前财务表现与历史数据进行比较,以评估管理策略的有效性和运营效率。从历史财务报表中得出的比率,例如股本回报率(ROE)或债务与股本比率,可以为公司的财务健康和风险状况提供有价值的见解。此外,历史财务报表对于合规和审计目的也是必不可少的。监管机构通常要求公司保持准确的财务记录并提供透明的报告,以确保问责制。审计师审查历史财务报表以验证报告数字的准确性并评估财务报表是否真实公正地反映了公司的财务状况。总之,历史财务报表是对实体在特定时期内财务活动的全面记录。它具有多重用途,包括协助投资决策、促进预算和预测、使财务分析成为可能以及确保合规性。理解如何阅读和解释这些文件对于任何希望在复杂的金融世界中导航并根据过去的表现做出明智决策的人来说都是至关重要的。随着企业的不断发展,历史财务报表的重要性将继续作为财务分析和决策过程的基石。

相关单词

historical

historical详解:怎么读、什么意思、用法

statement

statement详解:怎么读、什么意思、用法