debt to equity

简明释义

以债作股

英英释义

例句

1.A high debt to equity ratio can signal potential financial trouble for a business.

高债务与股本比率可能预示着企业潜在的财务问题。

2.Investors often look at the debt to equity ratio to assess the risk level of a company.

投资者通常查看债务与股本比率来评估公司的风险水平。

3.The company's debt to equity ratio has improved, indicating a healthier financial structure.

公司的债务与股本比率有所改善，表明财务结构更健康。

4.The debt to equity ratio is calculated by dividing total liabilities by shareholders' equity.

通过将总负债除以股东权益来计算债务与股本比率。

5.In the tech industry, a lower debt to equity ratio is often preferred by investors.

在科技行业，投资者通常更喜欢较低的债务与股本比率。

作文

Understanding financial metrics is crucial for anyone involved in business, whether as an investor, manager, or entrepreneur. One key metric that often comes up in discussions about a company's financial health is the debt to equity ratio. This ratio provides insight into how a company finances its operations and growth, balancing between borrowed funds and shareholders' equity. In simple terms, the debt to equity (债务与股本比率) ratio compares the total liabilities of a company to its shareholders' equity. A higher ratio indicates that a company is primarily financed through debt, which can be risky, especially during economic downturns when cash flow may be limited.The debt to equity ratio is calculated by dividing a company’s total liabilities by its shareholder equity. For example, if a company has $1 million in total liabilities and $500,000 in shareholder equity, its debt to equity ratio would be 2.0. This means that for every dollar of equity, the company has two dollars of debt. Investors and analysts often use this ratio to assess the risk associated with a company. A high debt to equity ratio may suggest that a company is over-leveraged, which could lead to financial distress if it cannot meet its debt obligations.Conversely, a lower debt to equity ratio indicates a more conservative approach to financing, relying more on equity than on debt. Companies with lower ratios are generally seen as less risky, as they have a greater buffer to absorb losses without jeopardizing their financial stability. However, it is important to note that different industries have varying benchmarks for what constitutes a 'healthy' debt to equity ratio. For instance, capital-intensive industries like utilities may operate with higher ratios due to their need for significant investment in infrastructure, while technology firms might maintain lower ratios due to their reliance on equity funding.Investors should also consider other factors in conjunction with the debt to equity ratio, such as the company’s overall financial performance, market conditions, and the interest rates on its debts. A company with a high debt to equity ratio might still be a good investment if it generates strong cash flows and has a solid plan for managing its debt. On the other hand, a low ratio does not guarantee safety; a company may have low debt but could be struggling with profitability.In conclusion, the debt to equity ratio is a valuable tool for evaluating a company's financial structure and risk profile. It helps stakeholders make informed decisions about investments and management strategies. Understanding this metric, alongside others, enables investors to gauge a company's ability to sustain itself and grow in the competitive market. As with any financial analysis, it is essential to look at the bigger picture and consider multiple factors before drawing conclusions about a company's financial health.

理解财务指标对任何从事商业活动的人来说都是至关重要的，无论是作为投资者、管理者还是企业家。在关于公司财务健康状况的讨论中，常常会提到一个关键指标，即debt to equity比率。这个比率提供了关于公司如何融资其运营和增长的洞察，平衡借款资金与股东权益。简单来说，debt to equity（债务与股本比率）是比较公司总负债与其股东权益的比率。较高的比率表明公司主要通过债务融资，这在经济低迷时期可能会带来风险，因为现金流可能受到限制。debt to equity比率的计算方法是将公司的总负债除以其股东权益。例如，如果一家公司总负债为100万美元，股东权益为50万美元，那么其debt to equity比率将为2.0。这意味着每一美元的股东权益，公司有两美元的债务。投资者和分析师通常使用这个比率来评估与公司相关的风险。较高的debt to equity比率可能表明公司过度杠杆化，这可能导致财务困境，尤其是在无法履行债务义务时。相反，较低的debt to equity比率表示更保守的融资方式，依赖于股权而非债务。具有较低比率的公司通常被视为风险较小，因为它们有更大的缓冲区来吸收损失，而不会危及其财务稳定。然而，需要注意的是，不同的行业对“健康”的debt to equity比率有不同的基准。例如，公用事业等资本密集型行业可能由于需要大量基础设施投资而运营较高的比率，而科技公司可能由于依赖股权融资而保持较低的比率。投资者还应结合其他因素考虑debt to equity比率，例如公司的整体财务表现、市场条件以及债务的利率。尽管一家公司的debt to equity比率很高，但如果其产生强劲的现金流并有稳定的债务管理计划，仍可能是一个不错的投资。另一方面，低比率并不保证安全；一家公司可能债务少但盈利能力却在挣扎。总之，debt to equity比率是评估公司财务结构和风险概况的有价值工具。它帮助利益相关者做出有关投资和管理策略的明智决策。理解这一指标，以及其他指标，使投资者能够评估公司在竞争市场中维持和增长的能力。与任何财务分析一样，在得出关于公司财务健康状况的结论之前，考虑多个因素至关重要。