balance sheet

简明释义

资产负债表决算书

英英释义

例句

1.A strong balance sheet indicates that a company can meet its obligations.

强健的资产负债表表明公司能够履行其义务。

2.The balance sheet shows the assets, liabilities, and equity of the business.

该资产负债表显示了企业的资产、负债和股东权益。

3.The accountant prepared the company’s balance sheet for the fiscal year.

会计师为公司的资产负债表准备了财政年度的报告。

4.Before applying for a loan, you should review your balance sheet carefully.

在申请贷款之前，您应该仔细审查您的资产负债表。

5.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来评估公司的财务健康状况。

作文

A balance sheet is a fundamental financial statement that provides a snapshot of a company's assets, liabilities, and equity at a specific point in time. It is an essential tool for stakeholders, including investors, creditors, and management, as it helps them assess the financial health of an organization. The term balance sheet (资产负债表) reflects the accounting equation: Assets = Liabilities + Equity. This equation indicates that everything a company owns (assets) is financed either by borrowing money (liabilities) or through the investment of its owners (equity). The structure of a balance sheet (资产负债表) typically consists of three main sections: assets, liabilities, and equity. Assets are divided into current and non-current categories. Current assets include cash, accounts receivable, and inventory, which are expected to be converted into cash within one year. Non-current assets, on the other hand, include property, plant, equipment, and intangible assets, which have a longer lifespan. Liabilities are also categorized into current and non-current. Current liabilities include obligations that are due within one year, such as accounts payable and short-term loans. Non-current liabilities are long-term debts like bonds payable and long-term leases. 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 the components of the balance sheet (资产负债表) is crucial for evaluating a company's financial stability and operational efficiency. Investors often analyze the balance sheet (资产负债表) to determine how a company is financing its operations and whether it has enough assets to cover its liabilities. A strong balance sheet indicates that a company is in good financial shape, with a healthy ratio of assets to liabilities. Conversely, a weak balance sheet can signal potential financial trouble, suggesting that a company may struggle to meet its obligations. Additionally, the balance sheet (资产负债表) is used in various financial ratios that help gauge a company's performance. For instance, the debt-to-equity ratio, calculated by dividing total liabilities by total equity, provides insights into a company's leverage and risk level. A high ratio may indicate that a company is heavily reliant on debt to finance its operations, which could be risky during economic downturns. In conclusion, the balance sheet (资产负债表) is a vital financial document that plays a significant role in assessing a company's overall financial position. By understanding its components and implications, stakeholders can make informed decisions regarding investments, lending, and management strategies. As businesses navigate the complexities of the financial world, maintaining a robust balance sheet (资产负债表) becomes increasingly important for long-term success and sustainability.