ordinary balance sheet

简明释义

普通资产负债表

英英释义

例句

1.The accountant prepared the ordinary balance sheet for the quarterly review.

会计为季度审查准备了普通资产负债表。

2.An ordinary balance sheet includes assets, liabilities, and equity.

一份普通资产负债表包括资产、负债和股东权益。

3.Investors often look at the ordinary balance sheet to assess a company's financial health.

投资者通常查看普通资产负债表以评估公司的财务健康状况。

4.Before applying for a loan, you need to present your ordinary balance sheet.

在申请贷款之前，你需要出示你的普通资产负债表。

5.The ordinary balance sheet is essential for understanding cash flow.

了解现金流的关键是普通资产负债表。

作文

In the world of finance and accounting, understanding various financial statements is crucial for both businesses and individuals. One fundamental document that plays a vital role in assessing the financial health of an entity is the ordinary balance sheet. The ordinary balance sheet (普通资产负债表) provides a snapshot of a company's assets, liabilities, and equity at a specific point in time. This document is essential for stakeholders, including investors, creditors, and management, as it offers insights into the organization's financial stability and operational efficiency.The structure of an ordinary balance sheet is straightforward, typically divided into two main sections: assets and liabilities. Assets represent everything that the company owns, which can be classified into current assets and non-current assets. Current assets are those expected to be converted into cash within a year, such as cash, accounts receivable, and inventory. Non-current assets, on the other hand, include long-term investments, property, plant, and equipment, which are utilized over a longer period.Liabilities, conversely, represent what the company owes to external parties. Similar to assets, liabilities are categorized into current and non-current. Current liabilities are obligations due within one year, including accounts payable and short-term debt. Non-current liabilities encompass long-term debts and obligations that extend beyond a year, such as bonds payable and deferred tax liabilities.The difference between total assets and total liabilities results in the equity section of the ordinary balance sheet (普通资产负债表). Equity represents the residual interest in the assets of the entity after deducting liabilities. It is composed of items such as common stock, retained earnings, and additional paid-in capital. Understanding this section is crucial as it reflects the ownership value of shareholders and indicates how well the company is managing its profits.One of the significant advantages of the ordinary balance sheet is its ability to provide a clear picture of 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 debts. By analyzing the ratios derived from the ordinary balance sheet, such as the current ratio and debt-to-equity ratio, stakeholders can make informed decisions regarding the company's financial status.Moreover, the ordinary balance sheet serves as a valuable tool for trend analysis. By comparing balance sheets over different periods, analysts can identify patterns in asset growth, liability management, and equity changes. This comparative analysis can help stakeholders assess the effectiveness of a company’s strategies and make projections about future performance.In conclusion, the ordinary balance sheet (普通资产负债表) is an indispensable financial statement that provides critical information about a company's financial position at a specific point in time. Its structured format allows stakeholders to evaluate the company's assets, liabilities, and equity easily. By understanding the components and implications of the ordinary balance sheet, individuals and businesses alike can make more informed financial decisions, ensuring better management of resources and strategic planning for the future.