year-end balance sheet

简明释义

年终资产负债表

英英释义

A year-end balance sheet is a financial statement that summarizes a company's assets, liabilities, and equity at the end of its fiscal year.

年终资产负债表是总结公司在其财务年度末的资产、负债和股东权益的财务报表。

例句

1.Investors often analyze the year-end balance sheet to assess the company's financial health.

投资者通常分析年终资产负债表以评估公司的财务状况。

2.The year-end balance sheet showed a significant increase in assets compared to last year.

与去年相比,年终资产负债表显示资产有显著增加。

3.A detailed year-end balance sheet can reveal a lot about a company's liquidity.

详细的年终资产负债表可以揭示公司的流动性情况。

4.The accountant prepared the year-end balance sheet for the company's financial review.

会计为公司的财务审查准备了年终资产负债表

5.Before filing taxes, businesses must finalize their year-end balance sheet.

在报税之前,企业必须完成他们的年终资产负债表

作文

The concept of a year-end balance sheet is crucial for any business, as it provides a snapshot of the company's financial position at the end of the fiscal year. This document summarizes all assets, liabilities, and equity, allowing stakeholders to understand the overall health of the organization. A well-prepared year-end balance sheet can reveal important trends in a company's finances and help in making informed decisions for the future.Firstly, let's discuss what a year-end balance sheet entails. It consists of three main components: assets, liabilities, and equity. Assets are everything the company owns that has monetary value, such as cash, inventory, and property. Liabilities are obligations that the company needs to fulfill, like loans and accounts payable. Equity represents the owner's interest in the company after deducting liabilities from assets. The formula that governs this relationship is Assets = Liabilities + Equity, which must always hold true.The preparation of a year-end balance sheet involves careful accounting and auditing processes. Companies often employ accountants to ensure that all financial transactions are accurately recorded. This accuracy is vital because any discrepancies can lead to misinterpretations of the financial situation. For instance, if assets are overstated, it may seem like the company is in better shape than it actually is, which could mislead investors and creditors.Moreover, a year-end balance sheet is not just a regulatory requirement; it is also an essential tool for strategic planning. By analyzing the data presented in the balance sheet, management can identify areas where the company is performing well and areas that require improvement. For example, if the liabilities are significantly higher than the assets, it may indicate financial distress, prompting management to take corrective actions.In addition, stakeholders such as investors, creditors, and analysts rely heavily on the year-end balance sheet to assess the company's performance. Investors look for companies with strong balance sheets that indicate financial stability and growth potential. Creditors evaluate the balance sheet to determine the risk associated with lending money. Hence, the year-end balance sheet serves as a key indicator of a company's creditworthiness.Another important aspect of the year-end balance sheet is its role in compliance and taxation. Governments require businesses to submit their financial statements, including the balance sheet, to ensure transparency and accountability. These documents are used to calculate taxes owed and to verify that businesses are operating within legal parameters.In conclusion, the year-end balance sheet is a fundamental financial statement that provides essential insights into a company's financial health. It is a tool for management, a source of information for stakeholders, and a requirement for regulatory compliance. Understanding and mastering the components and implications of a year-end balance sheet is vital for anyone involved in the financial aspects of a business. By analyzing this document, individuals can make informed decisions that will influence the company's future success and sustainability.

年终资产负债表的概念对任何企业来说都是至关重要的,因为它提供了公司在财政年度结束时财务状况的快照。该文件总结了所有资产、负债和股东权益,使利益相关者能够理解组织的整体健康状况。准备好的年终资产负债表可以揭示公司财务中的重要趋势,并帮助做出明智的未来决策。首先,让我们讨论一下年终资产负债表的内容。它由三个主要组成部分构成:资产、负债和股东权益。资产是公司拥有的所有具有货币价值的东西,例如现金、库存和财产。负债是公司需要履行的义务,如贷款和应付账款。股东权益代表在从资产中扣除负债后,所有者在公司中的利益。支配这种关系的公式是资产 = 负债 + 股东权益,这一公式必须始终成立。准备年终资产负债表涉及仔细的会计和审计过程。公司通常会雇佣会计师,以确保所有财务交易都被准确记录。这种准确性至关重要,因为任何差异都可能导致对财务状况的误解。例如,如果资产被夸大,可能会看起来公司比实际情况更好,这可能会误导投资者和债权人。此外,年终资产负债表不仅是法规要求,也是战略规划的重要工具。通过分析资产负债表中呈现的数据,管理层可以识别公司表现良好的领域和需要改进的领域。例如,如果负债远高于资产,这可能表明财务困境,促使管理层采取纠正措施。此外,投资者、债权人和分析师等利益相关者在很大程度上依赖年终资产负债表来评估公司的表现。投资者寻找具有强大资产负债表的公司,这表明财务稳定和增长潜力。债权人评估资产负债表以确定借款的风险。因此,年终资产负债表作为公司信用worthiness的关键指标。年终资产负债表的另一个重要方面是其在合规和税收中的作用。政府要求企业提交财务报表,包括资产负债表,以确保透明度和问责制。这些文件用于计算应缴纳的税款,并验证企业是否在法律范围内运营。总之,年终资产负债表是一份基本的财务报表,为公司财务健康提供了重要见解。它是管理工具,是利益相关者的信息来源,也是法规合规的要求。理解和掌握年终资产负债表的组成部分及其影响,对于任何参与企业财务事务的人来说都是至关重要的。通过分析这份文件,个人可以做出影响公司未来成功和可持续性的明智决策。