balance sheet

简明释义

资产负债表

英英释义

例句

1.The accountant prepared the company's balance sheet 资产负债表 to reflect its financial position at year-end.

会计准备了公司的资产负债表 balance sheet，以反映其年末的财务状况。

2.During the audit, the firm discovered discrepancies in the balance sheet 资产负债表 entries.

在审计过程中，公司发现资产负债表 balance sheet 的条目存在差异。

3.Investors often review a firm's balance sheet 资产负债表 to assess its stability and liquidity.

投资者通常会查看公司的资产负债表 balance sheet，以评估其稳定性和流动性。

4.A strong balance sheet 资产负债表 indicates that a company has more assets than liabilities.

一份强健的资产负债表 balance sheet 表明公司拥有的资产超过负债。

5.To apply for a loan, you must provide your latest balance sheet 资产负债表 as part of the documentation.

申请贷款时，您必须提供最新的资产负债表 balance sheet 作为文件的一部分。

作文

Understanding the concept of a balance sheet is crucial for anyone interested in finance or business management. A balance sheet is a financial statement that summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time. It provides a snapshot of what the company owns and owes, making it an essential tool for investors, creditors, and management alike. The balance sheet is divided into two main sections: assets and liabilities. Assets are everything the company owns, which can be classified into current assets and non-current assets. 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 like patents and trademarks, which have a longer life span.Liabilities represent what the company owes to outside parties. Similar to assets, liabilities can also be categorized into current and non-current. Current liabilities include accounts payable, short-term debt, and other obligations due within one year. Non-current liabilities comprise long-term debt and other obligations that extend beyond one year. The difference between total assets and total liabilities gives us the shareholders' equity, which reflects the net worth of the company.One of the key aspects of a balance sheet is the accounting equation: Assets = Liabilities + Shareholders' Equity. This equation must always balance, hence the name balance sheet. If a company's assets exceed its liabilities, it indicates financial stability and strength; conversely, if liabilities exceed assets, the company may be at risk of insolvency.For investors, analyzing a balance sheet can provide valuable insights into a company's financial health. By examining the ratio of debt to equity, investors can gauge how much leverage a company is using to finance its operations. A high debt-to-equity ratio may signal higher risk, while a lower ratio could indicate a more stable financial position. Additionally, the current ratio, which compares current assets to current liabilities, helps assess a company's ability to meet short-term obligations.Moreover, understanding a balance sheet is vital for internal management. Managers use this financial statement to make informed decisions regarding investments, budgeting, and resource allocation. A well-prepared balance sheet can highlight areas where the company is over-leveraged or underutilizing its assets, thus guiding strategic planning.In conclusion, mastering the intricacies of a balance sheet is essential for anyone involved in the financial world. Whether you are an investor looking to evaluate potential investments or a manager aiming to improve your company's financial performance, understanding how to read and interpret a balance sheet is foundational. It not only reflects the financial condition of a company but also serves as a roadmap for future growth and stability. Therefore, investing time in learning about the balance sheet can yield significant benefits in both personal and professional financial endeavors.

理解资产负债表的概念对任何对金融或商业管理感兴趣的人来说都是至关重要的。资产负债表是一种财务报表，概括了公司在特定时间点的资产、负债和股东权益。它提供了公司拥有和欠债的快照，是投资者、债权人和管理层的重要工具。资产负债表分为两个主要部分：资产和负债。资产是公司拥有的一切，可以分为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，预计将在一年内转化为现金。非流动资产则包括物业、厂房、设备以及专利和商标等无形资产，这些资产的使用寿命更长。负债代表公司对外部各方的欠款。与资产类似，负债也可以分为流动负债和非流动负债。流动负债包括应付账款、短期债务及其他一年内到期的义务。非流动负债包括长期债务和其他超过一年的义务。总资产与总负债之间的差额即为股东权益，反映了公司的净值。资产负债表的一个关键方面是会计等式：资产 = 负债 + 股东权益。这个等式必须始终平衡，因此得名资产负债表。如果公司的资产超过其负债，这表明财务稳定和实力；相反，如果负债超过资产，公司可能面临破产风险。对于投资者来说，分析资产负债表可以提供关于公司财务健康的重要见解。通过检查债务与股本的比率，投资者可以评估公司为融资运营所使用的杠杆程度。高债务与股本比率可能表明更高的风险，而较低的比率则可能表明更稳定的财务状况。此外，流动比率，即流动资产与流动负债的比较，有助于评估公司满足短期义务的能力。此外，理解资产负债表对于内部管理至关重要。管理者利用这一财务报表做出有关投资、预算和资源分配的明智决策。准备良好的资产负债表可以突出公司过度杠杆或未充分利用资产的领域，从而指导战略规划。总之，掌握资产负债表的复杂性对任何参与金融领域的人来说都是必不可少的。无论你是希望评估潜在投资的投资者，还是旨在改善公司财务表现的管理者，理解如何阅读和解释资产负债表都是基础。这不仅反映了公司的财务状况，还作为未来增长和稳定的路线图。因此，投入时间学习资产负债表的知识在个人和职业财务活动中都能带来显著的收益。