balance sheet

简明释义

平衡表

英英释义

例句

1.The balance sheet revealed that the company had more assets than liabilities.

该资产负债表显示公司资产超过负债。

2.Before applying for a loan, it's important to have an updated balance sheet.

在申请贷款之前，拥有一份更新的资产负债表是很重要的。

3.Investors often look at the balance sheet to assess the company's assets and liabilities.

投资者通常查看资产负债表来评估公司的资产和负债。

4.A healthy balance sheet indicates that a company is financially stable.

健康的资产负债表表明公司财务稳定。

5.The accountant prepared the balance sheet for the company to show its financial position at the end of the year.

会计为公司准备了资产负债表，以展示其年末的财务状况。

作文

In the world of finance and accounting, the term balance sheet refers to a crucial financial statement that provides a snapshot of an organization's assets, liabilities, and equity at a specific point in time. Understanding the balance sheet is essential for anyone involved in business or investment, as it offers insights into the financial health and stability of a company.A balance sheet is typically divided into two main sections: assets and liabilities. Assets are everything that a company owns, which can include cash, inventory, property, and equipment. On the other hand, liabilities represent what the company owes, such as loans, accounts payable, and other debts. The difference between total assets and total liabilities is known as equity, which represents the owner's claim on the assets of the business.The structure of a balance sheet follows the fundamental accounting equation: Assets = Liabilities + Equity. This equation highlights the relationship between what a company owns and what it owes, ensuring that the balance sheet remains balanced. For example, if a company has total assets of $500,000 and total liabilities of $300,000, its equity would be $200,000. This simple equation is the backbone of financial reporting and reflects the company's financial position.One of the primary uses of a balance sheet is to assess a company's liquidity and solvency. Liquidity refers to the ability of a company to meet its short-term obligations, while solvency indicates whether a company can meet its long-term obligations. By analyzing the balance sheet, investors and creditors can determine how well a company can manage its debts and whether it has enough resources to continue operating.Moreover, the balance sheet serves as a valuable tool for comparing companies within the same industry. Investors often look at key ratios derived from the balance sheet to evaluate a company's performance. For instance, the current ratio, calculated by dividing current assets by current liabilities, helps assess a company's short-term financial health. A current ratio above 1 indicates that the company has more assets than liabilities, signaling good financial health.In addition to financial analysis, a balance sheet is also useful for internal management purposes. Business leaders can use it to track the company's growth over time, identify trends in asset accumulation or debt reduction, and make informed decisions regarding investments and resource allocation. By regularly reviewing the balance sheet, management can ensure that the company remains on a path of sustainable growth and profitability.In conclusion, the balance sheet is a fundamental component of financial reporting that provides critical information about a company's financial position. It allows stakeholders to analyze the company's assets, liabilities, and equity, offering insights into its liquidity, solvency, and overall health. Whether you are an investor, creditor, or business manager, mastering the intricacies of the balance sheet is essential for making informed financial decisions and ensuring the success of an organization.

在金融和会计的世界中，术语资产负债表指的是一种重要的财务报表，它提供了一个组织在特定时间点上资产、负债和权益的快照。理解资产负债表对任何参与商业或投资的人来说都是至关重要的，因为它提供了有关公司财务健康和稳定性的见解。资产负债表通常分为两个主要部分：资产和负债。资产是公司拥有的一切，包括现金、库存、物业和设备。另一方面，负债代表公司所欠的款项，例如贷款、应付账款和其他债务。总资产与总负债之间的差额称为权益，代表所有者对企业资产的索赔。资产负债表的结构遵循基本会计等式：资产 = 负债 + 权益。这个等式突出了公司拥有的和所欠的之间的关系，确保资产负债表保持平衡。例如，如果一家公司总资产为500,000美元，总负债为300,000美元，则其权益为200,000美元。这个简单的等式是财务报告的基础，反映了公司的财务状况。资产负债表的主要用途之一是评估公司的流动性和偿债能力。流动性是指公司满足短期义务的能力，而偿债能力则表明公司是否能够履行长期义务。通过分析资产负债表，投资者和债权人可以确定公司管理债务的能力，以及是否有足够的资源继续运营。此外，资产负债表还作为比较同一行业内公司的宝贵工具。投资者通常会查看从资产负债表衍生出的关键比率来评估公司的表现。例如，通过将流动资产除以流动负债计算得出的流动比率，有助于评估公司的短期财务健康。如果流动比率超过1，则表明公司拥有的资产超过负债，表明财务状况良好。除了财务分析外，资产负债表对于内部管理目的也非常有用。企业领导可以利用它跟踪公司的增长情况，识别资产积累或债务减少的趋势，并做出有关投资和资源分配的明智决策。通过定期审查资产负债表，管理层可以确保公司保持可持续增长和盈利的道路。总之，资产负债表是财务报告的一个基本组成部分，提供了有关公司财务状况的关键信息。它允许利益相关者分析公司的资产、负债和权益，提供关于其流动性、偿债能力和整体健康状况的见解。无论您是投资者、债权人还是企业管理者，掌握资产负债表的细微差别对于做出明智的财务决策和确保组织成功至关重要。