periodic balance sheet

简明释义

期末资产负债表

英英释义

例句

1.The accountant prepared the periodic balance sheet for the end of the fiscal year.

会计为财年的结束准备了定期资产负债表。

2.Investors often look at the periodic balance sheet to assess the company's financial health.

投资者通常查看定期资产负债表以评估公司的财务健康状况。

3.The periodic balance sheet revealed a significant increase in current assets.

这份定期资产负债表显示流动资产显著增加。

4.To make informed decisions, management reviews the periodic balance sheet regularly.

为了做出明智的决策，管理层定期审查定期资产负债表。

5.A periodic balance sheet helps businesses understand their liabilities and assets over time.

一份定期资产负债表帮助企业了解其负债和资产的变化。

作文

In the world of finance and accounting, understanding various financial statements is crucial for making informed business decisions. One of the key documents that businesses rely on is the periodic balance sheet. A periodic balance sheet is a financial statement that summarizes a company's assets, liabilities, and equity at a specific point in time, typically prepared at the end of an accounting period. This document provides stakeholders with a snapshot of the company's financial health and stability.The importance of a periodic balance sheet cannot be overstated. It serves as a tool for managers and investors to assess the company's performance over a defined period. By comparing periodic balance sheets from different accounting periods, stakeholders can identify trends and patterns in the company’s financial position. For instance, if a company notices a significant increase in its liabilities compared to its assets over several periods, it may indicate potential financial distress or poor management practices.Moreover, a periodic balance sheet is essential for compliance with financial regulations. Publicly traded companies are required to publish their financial statements, including balance sheets, to provide transparency to investors and regulators. This practice not only enhances trust among investors but also ensures that companies adhere to accounting standards and principles.Additionally, a periodic balance sheet aids in strategic planning. Business leaders can use the information contained within the balance sheet to make informed decisions regarding investments, financing, and resource allocation. For example, if the balance sheet indicates a strong cash position, a company may decide to invest in new projects or expand its operations. Conversely, if the liabilities are high, the management might consider cutting costs or restructuring debts.Furthermore, understanding the components of a periodic balance sheet is vital. The balance sheet consists of three main sections: assets, liabilities, and equity. Assets are what the company owns, such as cash, inventory, and property. Liabilities represent what the company owes, including loans and accounts payable. Equity reflects the ownership interest in the company, calculated as assets minus liabilities. This equation is fundamental to the balance sheet, ensuring that both sides are equal, hence the term 'balance' sheet.In conclusion, the periodic balance sheet is a fundamental financial statement that plays a critical role in the financial analysis of a business. It provides a comprehensive overview of a company's financial position, helps in compliance with regulations, and aids in strategic decision-making. Understanding how to read and interpret a periodic balance sheet is essential for anyone involved in finance or business management. By regularly reviewing and analyzing these statements, stakeholders can ensure that they are making well-informed decisions that will contribute to the long-term success of the organization.

在金融和会计的世界中，理解各种财务报表对于做出明智的商业决策至关重要。企业依赖的关键文件之一是定期资产负债表。定期资产负债表是一种财务报表，总结了公司在特定时间点的资产、负债和股东权益，通常在一个会计周期结束时编制。这份文件为利益相关者提供了公司财务健康和稳定性的快照。定期资产负债表的重要性不容小觑。它作为管理者和投资者评估公司在定义周期内表现的工具。通过比较不同会计期间的定期资产负债表，利益相关者可以识别公司财务状况的趋势和模式。例如，如果一家公司注意到其负债与资产相比在多个时期显著增加，这可能表明潜在的财务困境或管理不善。此外，定期资产负债表对于遵守财务法规至关重要。上市公司需要发布其财务报表，包括资产负债表，以向投资者和监管机构提供透明度。这种做法不仅增强了投资者之间的信任，还确保公司遵循会计标准和原则。此外，定期资产负债表有助于战略规划。企业领导者可以利用资产负债表中的信息做出有关投资、融资和资源分配的明智决策。例如，如果资产负债表显示现金状况良好，公司可能决定投资于新项目或扩大其运营。相反，如果负债较高，管理层可能会考虑削减成本或重组债务。此外，理解定期资产负债表的组成部分至关重要。资产负债表由三个主要部分组成：资产、负债和股东权益。资产是公司拥有的东西，如现金、库存和物业。负债代表公司所欠的款项，包括贷款和应付账款。股东权益反映了对公司的所有权权益，计算公式为资产减去负债。这个公式是资产负债表的基础，确保两边相等，因此称为“资产负债”表。总之，定期资产负债表是一份基本的财务报表，在企业的财务分析中发挥着关键作用。它提供了公司财务状况的全面概述，帮助遵守法规，并有助于战略决策。理解如何阅读和解读定期资产负债表对于任何参与金融或商业管理的人来说都是必不可少的。通过定期审查和分析这些报表，利益相关者可以确保他们做出有助于组织长期成功的明智决策。