balance sheet

简明释义

决算书

英英释义

例句

1.The accountant prepared the company's balance sheet 资产负债表 to show its financial position at the end of the year.

会计准备了公司的资产负债表 balance sheet，以显示其年末的财务状况。

2.A strong balance sheet 资产负债表 indicates that a company has more assets than liabilities.

强健的资产负债表 balance sheet 表明公司拥有的资产超过负债。

3.Investors often look at the balance sheet 资产负债表 to assess a company's liquidity and solvency.

投资者通常查看资产负债表 balance sheet 来评估公司的流动性和偿债能力。

4.During the audit, the auditors reviewed the balance sheet 资产负债表 for any discrepancies.

在审计过程中，审计员审查了资产负债表 balance sheet 以查找任何不一致之处。

5.The balance sheet 资产负债表 is one of the three main financial statements used by businesses.

资产负债表 balance sheet 是企业使用的三大主要财务报表之一。

作文

In the world of finance and accounting, understanding the concept of a balance sheet is crucial for both businesses and individuals. A balance sheet is a financial statement that provides a snapshot of an entity's assets, liabilities, and equity at a specific point in time. It is one of the three main financial statements, alongside the income statement and cash flow statement, that are used to assess the financial health of an organization.To break it down further, the balance sheet is divided into two main sections: assets and liabilities. Assets represent what the company owns, which can include cash, accounts receivable, inventory, property, and equipment. On the other hand, liabilities are what the company owes to others, including loans, accounts payable, and other obligations. The difference between total assets and total liabilities is known as equity, which represents the ownership interest in the company.The fundamental equation that underpins the balance sheet is: Assets = Liabilities + Equity. This equation illustrates the relationship between what a company owns and what it owes. For instance, if a company has total assets worth $1 million and total liabilities of $600,000, its equity would be $400,000. This simple yet powerful equation helps stakeholders understand the financial stability and solvency of the business.One of the key benefits of analyzing a balance sheet is that it allows investors and creditors to evaluate a company's liquidity. Liquidity refers to the ability of a company to meet its short-term obligations. By examining the current assets and current liabilities listed on the balance sheet, one can calculate the current ratio, which is the ratio of current assets to current liabilities. A current ratio greater than one indicates that the company has enough assets to cover its short-term debts, while a ratio less than one suggests potential liquidity issues.Moreover, the balance sheet serves as an essential tool for making informed investment decisions. Investors often look at the balance sheet to assess whether a company is over-leveraged or under-leveraged. A highly leveraged company may pose a higher risk, as it relies heavily on debt to finance its operations. Conversely, a company with low leverage might be seen as more stable and less risky.In addition to its role in assessing financial health, the balance sheet can also provide insights into a company's growth potential. By comparing balance sheets over multiple periods, analysts can identify trends in asset accumulation, liability reduction, and equity growth. This trend analysis can help stakeholders make predictions about future performance and strategic direction.In conclusion, the balance sheet is a vital financial document that encapsulates the financial position of a business at a given moment. It provides critical information about assets, liabilities, and equity, enabling stakeholders to make informed decisions regarding investments, lending, and management strategies. Understanding how to read and interpret a balance sheet is essential for anyone involved in finance, whether they are seasoned professionals or aspiring entrepreneurs. As such, mastering the intricacies of the balance sheet is an invaluable skill in today's competitive business environment.

在金融和会计的世界中，理解“资产负债表”的概念对企业和个人来说至关重要。“资产负债表”是一种财务报表，提供了一个实体在特定时间点的资产、负债和权益的快照。它是三大主要财务报表之一，与利润表和现金流量表一起，用于评估组织的财务健康状况。进一步分析，“资产负债表”分为两个主要部分：资产和负债。资产代表公司拥有的东西，包括现金、应收账款、库存、物业和设备。另一方面，负债是公司欠他人的钱，包括贷款、应付账款和其他义务。总资产与总负债之间的差额称为权益，代表公司中的所有权利益。支撑“资产负债表”的基本方程式是：资产 = 负债 + 权益。这个方程式说明了公司所拥有的东西与其所欠的东西之间的关系。例如，如果一家公司总资产价值100万美元，总负债为60万美元，则其权益为40万美元。这个简单而强大的方程帮助利益相关者理解公司的财务稳定性和偿债能力。分析“资产负债表”的一个关键好处是，它使投资者和债权人能够评估公司的流动性。流动性是指公司满足短期义务的能力。通过检查“资产负债表”上列出的流动资产和流动负债，可以计算流动比率，即流动资产与流动负债的比率。流动比率大于1表示公司有足够的资产来覆盖短期债务，而小于1的比率则暗示潜在的流动性问题。此外，“资产负债表”还作为做出明智投资决策的重要工具。投资者通常查看“资产负债表”来评估公司是否过度杠杆化或杠杆不足。高杠杆的公司可能面临更高的风险，因为它严重依赖债务来融资其运营。相反，杠杆较低的公司可能被视为更稳定、风险较小。除了评估财务健康的作用外，“资产负债表”还可以提供有关公司增长潜力的见解。通过比较多个时期的“资产负债表”，分析师可以识别资产积累、负债减少和权益增长的趋势。这种趋势分析可以帮助利益相关者对未来表现和战略方向做出预测。总之，“资产负债表”是一个重要的财务文件，概括了企业在特定时刻的财务状况。它提供了关于资产、负债和权益的关键信息，使利益相关者能够就投资、借贷和管理策略做出明智的决策。理解如何阅读和解释“资产负债表”对于任何参与金融的人来说都是必不可少的，无论他们是经验丰富的专业人士还是有抱负的企业家。因此，掌握“资产负债表”的复杂性是在当今竞争激烈的商业环境中一项宝贵的技能。