annual balance sheet

简明释义

年终决算表

英英释义

例句

1.The annual balance sheet revealed a significant increase in assets compared to the previous year.

与去年相比，年度资产负债表显示出资产显著增加。

2.Our financial advisor suggested that we analyze the annual balance sheet before making any investment decisions.

我们的财务顾问建议我们在做出任何投资决策之前分析一下年度资产负债表。

3.The accountant prepared the annual balance sheet for the board meeting to review the company’s financial position.

会计为董事会会议准备了年度资产负债表以审查公司的财务状况。

4.The annual balance sheet is crucial for understanding the overall health of the business.

年度资产负债表对于了解企业的整体健康状况至关重要。

5.Investors often look at the annual balance sheet to assess the company's liquidity and solvency.

投资者通常查看年度资产负债表来评估公司的流动性和偿付能力。

作文

The concept of an annual balance sheet is critical for businesses and organizations as it provides a snapshot of their financial position at a specific point in time. An annual balance sheet is essentially a summary of the assets, liabilities, and equity of a company, typically prepared at the end of the fiscal year. This document plays a vital role in financial reporting and analysis, allowing stakeholders to assess the company's financial health and make informed decisions.To better understand the significance of an annual balance sheet, it is important to break down its components. The assets section lists everything the company owns, which can include cash, inventory, property, and equipment. These assets are categorized into current and non-current assets. Current assets are those expected to be converted into cash or used up within one year, while non-current assets are long-term investments that will provide value over multiple years.On the other side of the annual balance sheet are the liabilities, which represent what the company owes to external parties. Like assets, liabilities are also divided into current and non-current categories. Current liabilities are obligations due within one year, such as accounts payable and short-term loans, whereas non-current liabilities include long-term debts and obligations that extend beyond one year.The difference between total assets and total liabilities gives us the equity section of the annual balance sheet. Equity represents the ownership interest in the company and is often referred to as net assets. It includes common stock, retained earnings, and additional paid-in capital. Understanding this section is crucial for investors, as it indicates the residual value of the company after all liabilities have been settled.An annual balance sheet is not just a static document; it serves multiple purposes. For management, it offers insights into the company's operational efficiency and financial stability. By analyzing trends over several years, management can identify areas for improvement, make strategic decisions, and allocate resources more effectively.For investors and creditors, the annual balance sheet is a fundamental tool for evaluating the risk and return associated with their investment or lending decisions. A strong balance sheet with a healthy ratio of assets to liabilities can signal a well-managed company, while a weak balance sheet may raise red flags about potential financial distress.In conclusion, the annual balance sheet is a cornerstone of financial reporting that encapsulates a company's financial standing. It provides essential information that helps various stakeholders, including management, investors, and creditors, to make informed decisions. Understanding how to read and interpret an annual balance sheet is crucial for anyone involved in the business world, as it lays the groundwork for further financial analysis and strategic planning.

“年度资产负债表”这一概念对于企业和组织至关重要，因为它提供了在特定时间点上财务状况的快照。“年度资产负债表”本质上是公司资产、负债和股东权益的总结，通常在财务年度结束时编制。该文件在财务报告和分析中发挥着至关重要的作用，使利益相关者能够评估公司的财务健康状况并做出明智的决策。为了更好地理解“年度资产负债表”的重要性，重要的是要拆分其组成部分。资产部分列出了公司所拥有的一切，包括现金、库存、物业和设备。这些资产分为流动资产和非流动资产。流动资产是指预计在一年内转化为现金或被使用的资产，而非流动资产是指将提供多年价值的长期投资。在“年度资产负债表”的另一侧是负债，代表公司对外部方所欠的款项。与资产一样，负债也分为流动负债和非流动负债。流动负债是指一年内到期的义务，如应付账款和短期贷款，而非流动负债则包括长期债务和超过一年到期的义务。总资产与总负债之间的差额构成了“年度资产负债表”的股东权益部分。股东权益代表公司所有权的利益，通常被称为净资产。它包括普通股、留存收益和额外实收资本。理解这一部分对投资者至关重要，因为它表明了在清偿所有负债后公司的剩余价值。“年度资产负债表”不仅仅是一个静态文件；它具有多重用途。对于管理层而言，它提供了有关公司运营效率和财务稳定性的见解。通过分析几年的趋势，管理层可以识别需要改进的领域，做出战略决策，并更有效地分配资源。对于投资者和债权人而言，“年度资产负债表”是评估与其投资或贷款决策相关的风险和回报的基本工具。资产与负债比率健康的强大资产负债表可以表明公司管理良好，而薄弱的资产负债表可能会引发潜在财务危机的警示信号。总之，“年度资产负债表”是财务报告的基石，概括了公司的财务状况。它提供了关键信息，帮助管理层、投资者和债权人等各种利益相关者做出明智的决策。理解如何阅读和解释“年度资产负债表”对于任何参与商业世界的人来说都是至关重要的，因为它为进一步的财务分析和战略规划奠定了基础。