balance sheet

简明释义

资产负债表

英英释义

例句

1.The accountant prepared the balance sheet for the company's year-end financial review.

会计为公司的年终财务审查准备了资产负债表。

2.Before applying for a loan, make sure your balance sheet is in good order.

在申请贷款之前，确保你的资产负债表整理得当。

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

投资者通常查看公司的资产负债表以评估其财务健康状况。

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

强健的资产负债表表明公司拥有的资产超过负债。

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

该资产负债表显示了公司在特定时间点的资产、负债和股东权益。

作文

In the world of finance and accounting, the term balance sheet refers to a financial statement that provides a snapshot of a company's assets, liabilities, and equity at a specific point in time. This document is crucial for both internal management and external stakeholders as it offers valuable insights into the financial health of an organization. Understanding the components of a balance sheet is essential for making informed business decisions. The structure of a balance sheet is based on the accounting equation: Assets = Liabilities + Equity. This equation illustrates that everything a company owns (assets) is financed either by borrowing money (liabilities) or through the owners' investments (equity). Assets are typically divided into two categories: current and non-current. Current assets include cash, accounts receivable, and inventory, which are expected to be converted into cash or used up within one year. Non-current assets, on the other hand, include long-term investments, property, plant, and equipment, which are expected to provide value over a longer period. Liabilities are also classified into current and non-current. Current liabilities are obligations that are due within one year, such as accounts payable and short-term loans. Non-current liabilities include long-term debt, which is not due for repayment within the next year. Equity represents the residual interest in the assets of the company after deducting liabilities. It includes common stock, retained earnings, and additional paid-in capital. Understanding how equity is structured can provide insights into the company's profitability and financial stability. The importance of the balance sheet cannot be overstated. For investors, it serves as a key tool for assessing the financial viability of a business. A strong financial position, indicated by a healthy ratio of assets to liabilities, can attract potential investors and improve the company's ability to secure financing. Moreover, the balance sheet is vital for internal management. It allows managers to evaluate the company's liquidity, solvency, and overall financial performance. By analyzing trends in the balance sheet over time, management can identify areas that require attention, such as excessive debt levels or declining asset values. In addition, the balance sheet plays a critical role during mergers and acquisitions. Potential buyers often scrutinize the balance sheet to assess the target company's financial position and determine a fair purchase price. Likewise, lenders review the balance sheet to evaluate the creditworthiness of a business before extending loans. In conclusion, the balance sheet is an indispensable financial statement that provides a comprehensive view of a company's financial position. Understanding its components and significance is crucial for anyone involved in business, whether as an owner, investor, or manager. By regularly reviewing and analyzing the balance sheet, stakeholders can make informed decisions that contribute to the long-term success of the organization.

在金融和会计的世界中，术语资产负债表指的是一种财务报表，提供了公司在特定时间点的资产、负债和股东权益的快照。该文件对内部管理和外部利益相关者都至关重要，因为它提供了有关组织财务健康状况的宝贵见解。理解资产负债表的组成部分对于做出明智的商业决策至关重要。资产负债表的结构基于会计等式：资产 = 负债 + 股东权益。这个等式表明，公司拥有的一切（资产）要么是通过借款（负债）融资，要么是通过所有者的投资（股东权益）融资。资产通常分为两类：流动资产和非流动资产。流动资产包括现金、应收账款和存货，预计将在一年内转换为现金或被使用。非流动资产则包括长期投资、物业、厂房和设备，预计将在更长的时间内提供价值。负债也分为流动负债和非流动负债。流动负债是指在一年内到期的义务，例如应付账款和短期贷款。非流动负债包括长期债务，这些债务在下一年内不需要偿还。股东权益代表公司在扣除负债后对资产的剩余权益。它包括普通股、留存收益和额外支付的资本。理解股东权益的结构可以提供有关公司盈利能力和财务稳定性的见解。资产负债表的重要性不可低估。对于投资者而言，它是评估企业财务可行性的关键工具。健康的资产与负债比率所表示的强大财务状况可以吸引潜在投资者，并改善公司的融资能力。此外，资产负债表对内部管理至关重要。它使管理层能够评估公司的流动性、偿债能力和整体财务表现。通过分析资产负债表随时间的趋势，管理层可以识别需要关注的领域，例如过高的债务水平或资产价值的下降。此外，资产负债表在并购过程中发挥着关键作用。潜在买家通常会仔细审查资产负债表，以评估目标公司的财务状况并确定合理的购买价格。同样，贷款方会审查资产负债表，以评估企业在获得贷款前的信用worthiness。总之，资产负债表是一种不可或缺的财务报表，提供了公司财务状况的全面视图。理解其组成部分和重要性对于任何参与业务的人来说都是至关重要的，无论是作为所有者、投资者还是管理者。通过定期审查和分析资产负债表，利益相关者可以做出有助于组织长期成功的明智决策。