constant dollar financial statement

简明释义

稳定美元财务报表

英英释义

A constant dollar financial statement is a financial report that adjusts the values of assets, liabilities, and equity to account for inflation or deflation, thereby reflecting the real purchasing power of money over time.

常数美元财务报表是一种财务报告,通过调整资产、负债和股东权益的价值,以考虑通货膨胀或通货紧缩,从而反映货币随时间变化的实际购买力。

例句

1.For comparative analysis, we rely on the constant dollar financial statement to assess performance across different years.

为了进行比较分析,我们依赖于不变美元财务报表来评估不同年份的业绩。

2.Investors often look at the constant dollar financial statement to get a clearer picture of a company's real growth.

投资者通常查看不变美元财务报表以更清晰地了解公司的真实增长情况。

3.The company prepared a constant dollar financial statement to adjust for inflation in its annual report.

公司编制了一份不变美元财务报表以调整年报中的通货膨胀因素。

4.The constant dollar financial statement showed that revenues had increased when adjusted for inflation.

经过通货膨胀调整后,不变美元财务报表显示收入有所增加。

5.Using a constant dollar financial statement helps eliminate the effects of currency fluctuations over time.

使用不变美元财务报表有助于消除随时间变化的货币波动影响。

作文

In the realm of finance and accounting, understanding the concept of a constant dollar financial statement is crucial for both analysts and investors. This type of financial statement provides a clear view of a company's financial performance by adjusting for inflation, allowing stakeholders to assess the real value of money over time. Without this adjustment, financial statements can be misleading, especially in periods of high inflation. A constant dollar financial statement essentially translates all monetary values into constant dollars, which are adjusted to reflect the purchasing power of money at a specific point in time. This means that if a company reports revenues of $1 million in 2020 and inflation has increased by 10% by 2023, the constant dollar financial statement would adjust this figure to show its equivalent value in 2023 dollars, giving a more accurate picture of the company's growth or decline.The importance of using constant dollar financial statements cannot be overstated. For instance, when comparing financial results over multiple years, inflation can distort the apparent growth of revenues and profits. A nominal increase in revenue might seem impressive, but when adjusted for inflation, it could reveal that the company's real growth was negligible or even negative. This adjustment helps investors make informed decisions based on the true economic performance of a company rather than misleading nominal figures.Moreover, constant dollar financial statements are not only beneficial for investors but also for management teams within organizations. By analyzing financial data in constant dollars, management can better evaluate operational efficiency and make strategic decisions that enhance value creation. For example, if costs have risen due to inflation but revenues have not kept pace, management may need to consider cost-cutting measures or price adjustments to maintain profitability.Additionally, public policy makers and economists utilize constant dollar financial statements to gauge the overall health of the economy. By examining how different sectors perform in real terms, they can identify trends that may require intervention or support. For instance, if one industry consistently shows declining performance in constant dollars, it may signal underlying issues that need to be addressed to stimulate growth.In conclusion, the use of constant dollar financial statements plays a pivotal role in providing a realistic view of a company's financial health and performance over time. By adjusting for inflation, these statements offer a clearer perspective, enabling stakeholders to make better-informed decisions. As inflation continues to impact economies worldwide, the relevance of constant dollar financial statements will only grow, highlighting their importance in financial analysis and reporting. Understanding and utilizing this concept is essential for anyone involved in the financial sector, ensuring that they can navigate the complexities of economic fluctuations with confidence.

在金融和会计领域,理解“恒定美元财务报表”的概念对分析师和投资者至关重要。这种类型的财务报表通过调整通货膨胀,提供了公司财务表现的清晰视图,使利益相关者能够评估货币随时间变化的真实价值。如果没有这种调整,财务报表可能会产生误导,尤其是在高通货膨胀时期。“恒定美元财务报表”本质上将所有货币价值转换为恒定美元,这些美元经过调整以反映特定时间点的货币购买力。这意味着,如果一家公司在2020年报告的收入为100万美元,而到2023年通货膨胀增加了10%,那么“恒定美元财务报表”将调整此数字,以显示其在2023年美元中的等值,从而更准确地描绘公司的增长或下降。使用“恒定美元财务报表”的重要性不容小觑。例如,在比较多个年度的财务结果时,通货膨胀可能会扭曲收入和利润的表面增长。名义上的收入增加可能看起来令人印象深刻,但经过通货膨胀调整后,可能会揭示出公司的真实增长微不足道甚至是负数。这种调整帮助投资者基于公司的真实经济表现做出明智的决策,而不是误导性的名义数字。此外,“恒定美元财务报表”不仅对投资者有益,也对组织内部的管理团队至关重要。通过以恒定美元分析财务数据,管理层可以更好地评估运营效率,并做出增强价值创造的战略决策。例如,如果由于通货膨胀导致成本上升,但收入未能跟上,管理层可能需要考虑削减成本措施或价格调整,以维持盈利能力。此外,公共政策制定者和经济学家利用“恒定美元财务报表”来评估整体经济的健康状况。通过检查不同部门在实际条件下的表现,他们可以识别可能需要干预或支持的趋势。例如,如果某个行业在恒定美元中持续表现不佳,可能会发出需要解决的潜在问题的信号,以刺激增长。总之,使用“恒定美元财务报表”在提供公司财务健康和长期表现的现实视图方面发挥着关键作用。通过调整通货膨胀,这些报表提供了更清晰的视角,使利益相关者能够做出更明智的决策。随着通货膨胀继续影响全球经济,“恒定美元财务报表”的相关性只会增加,突显出其在财务分析和报告中的重要性。理解和利用这一概念对于任何参与金融行业的人来说都是必不可少的,确保他们能够自信地应对经济波动的复杂性。

相关单词

dollar

dollar详解:怎么读、什么意思、用法

statement

statement详解:怎么读、什么意思、用法