balance sheet

简明释义

决算书资产负债表

英英释义

例句

1.The balance sheet reflects the company's assets, liabilities, and equity at a specific point in time.

在特定时间点，资产负债表反映了公司的资产、负债和股东权益。

2.The accountant prepared the company's balance sheet for the end of the fiscal year.

会计为公司的资产负债表准备了财政年度末的报告。

3.During the audit, the balance sheet was scrutinized for any discrepancies.

在审计过程中，资产负债表被仔细检查是否存在任何差异。

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

投资者通常查看资产负债表以评估公司的财务健康状况。

5.A strong balance sheet indicates that a company has more assets than liabilities.

强大的资产负债表表明公司拥有的资产超过负债。

作文

A balance sheet is a financial statement that provides a snapshot of a company's assets, liabilities, and equity at a specific point in time. It is one of the three main financial statements used by businesses to assess their financial health, alongside the income statement and cash flow statement. The importance of the balance sheet (资产负债表) cannot be overstated, as it helps stakeholders understand the financial position of a company and make informed decisions.The balance sheet (资产负债表) consists of three main components: assets, liabilities, and shareholders' equity. Assets are resources owned by the company that have economic value and can provide future benefits. They are typically classified into current assets, which are expected to be converted into cash within a year, and non-current assets, which are long-term investments or property, plant, and equipment.Liabilities, on the other hand, represent the company's obligations or debts that need to be settled in the future. Similar to assets, liabilities are categorized as current liabilities, which are due within a year, and long-term liabilities, which are due after a year. The difference between total assets and total liabilities gives us the shareholders' equity, which reflects the residual interest in the assets of the company after deducting liabilities. This equity represents the net worth of the company and is crucial for investors and creditors.Understanding the balance sheet (资产负债表) is vital for various stakeholders. For investors, it provides insights into the company’s financial stability and liquidity. A strong balance sheet indicates that a company has more assets than liabilities, which is a positive sign for potential investors. Conversely, a weak balance sheet may raise red flags, suggesting that the company could face financial difficulties in the future.Creditors also analyze the balance sheet (资产负债表) to evaluate the creditworthiness of a business. They want to ensure that the company has enough assets to cover its liabilities before extending credit. A healthy balance sheet can lead to better borrowing terms and lower interest rates, while a poor one can result in higher costs of capital.Moreover, management uses the balance sheet (资产负债表) to make strategic decisions regarding resource allocation, investment opportunities, and overall financial planning. By regularly reviewing the balance sheet, management can identify trends such as increasing debt levels or declining asset values, which may require corrective actions.In conclusion, the balance sheet (资产负债表) is an essential financial document that plays a critical role in assessing the financial health of a business. It provides valuable information to investors, creditors, and management, enabling them to make informed decisions. A strong balance sheet indicates a company’s ability to meet its obligations and invest in growth opportunities, while a weak one may signal potential risks. Therefore, understanding the components and implications of the balance sheet (资产负债表) is crucial for anyone involved in the financial aspects of a business.

资产负债表是一种财务报表，提供了公司在特定时间点的资产、负债和权益的快照。它是企业用来评估其财务健康状况的三大主要财务报表之一，另两者是利润表和现金流量表。资产负债表（balance sheet）的重要性不容小觑，因为它帮助利益相关者了解公司的财务状况并做出明智的决策。资产负债表（balance sheet）由三个主要组成部分构成：资产、负债和股东权益。资产是公司拥有的具有经济价值并能提供未来利益的资源。资产通常分为流动资产，预计在一年内转化为现金，以及非流动资产，即长期投资或物业、厂房和设备。另一方面，负债代表公司的义务或需要在未来偿还的债务。与资产类似，负债也分为流动负债，即一年内到期的负债，以及长期负债，即一年后到期的负债。总资产与总负债之间的差额给出了股东权益，这反映了在扣除负债后公司资产的剩余权益。这个权益代表公司的净值，对于投资者和债权人至关重要。理解资产负债表（balance sheet）对各方利益相关者至关重要。对于投资者来说，它提供了公司财务稳定性和流动性的见解。强大的资产负债表表明公司拥有的资产超过负债，这是潜在投资者的积极信号。相反，薄弱的资产负债表可能会引发警示，表明公司未来可能面临财务困难。债权人也会分析资产负债表（balance sheet）以评估企业的信用worthiness。他们希望确保公司有足够的资产来覆盖其负债，然后才会提供信贷。健康的资产负债表可以导致更好的借贷条件和较低的利率，而糟糕的资产负债表则可能导致更高的资本成本。此外，管理层使用资产负债表（balance sheet）来制定有关资源分配、投资机会和整体财务规划的战略决策。通过定期审查资产负债表，管理层可以识别出诸如债务水平上升或资产价值下降等趋势，这可能需要采取纠正措施。总之，资产负债表（balance sheet）是一份重要的财务文件，在评估企业财务健康方面发挥着关键作用。它为投资者、债权人和管理层提供了宝贵的信息，使他们能够做出明智的决策。强大的资产负债表表明公司能够履行其义务并投资于增长机会，而薄弱的资产负债表可能会发出潜在风险的信号。因此，理解资产负债表（balance sheet）的组成部分及其影响，对于任何参与企业财务事务的人来说都是至关重要的。