branch balance sheet

简明释义

分支机构资产负债表

英英释义

例句

1.Each month, we compile the branch balance sheet to track our expenses and income.

每个月，我们汇编分支机构资产负债表以跟踪我们的支出和收入。

2.The branch balance sheet showed a significant increase in liabilities this quarter.

本季度的分支机构资产负债表显示负债显著增加。

3.Understanding the branch balance sheet is crucial for making informed business decisions.

理解分支机构资产负债表对于做出明智的商业决策至关重要。

4.The auditor requested the branch balance sheet for verification during the annual audit.

审计员在年度审计期间要求提供分支机构资产负债表以进行验证。

5.The manager reviewed the branch balance sheet to assess the financial health of the location.

经理审查了分支机构资产负债表以评估该地点的财务健康状况。

作文

In the world of finance and accounting, understanding various financial statements is crucial for making informed business decisions. One such important document is the branch balance sheet, which provides a snapshot of a branch's financial position at a specific point in time. A branch balance sheet (分支机构资产负债表) is a detailed report that outlines the assets, liabilities, and equity of a particular branch of a company, allowing stakeholders to assess its financial health and performance. To fully comprehend the significance of a branch balance sheet, it is essential to break down its components. The assets section lists everything the branch owns, including cash, inventory, accounts receivable, and fixed assets like property and equipment. These assets are categorized as either current or non-current, depending on how quickly they can be converted into cash. Current assets are expected to be liquidated within one year, while non-current assets have a longer-term utility.On the other hand, the liabilities section details what the branch owes to external parties. This includes accounts payable, loans, and any other obligations that need to be settled. Similar to assets, liabilities are also divided into current and non-current categories. Current liabilities are due within one year, while non-current liabilities extend beyond that timeframe. Understanding these obligations is vital for assessing the branch's financial stability and liquidity.The equity section of the branch balance sheet (分支机构资产负债表) represents the residual interest in the assets of the branch after deducting liabilities. This includes retained earnings and any capital contributions made by the parent company. Equity is an essential indicator of the branch's financial strength, as it shows how much of the branch's assets are financed by its owners versus creditors.Analyzing a branch balance sheet can provide valuable insights into the operational efficiency of a branch. For instance, a high level of current assets compared to current liabilities may indicate good liquidity, meaning the branch can easily meet its short-term obligations. Conversely, if liabilities significantly exceed assets, it could signal potential financial distress, prompting further investigation into the branch's operations and management practices.Furthermore, comparing a branch balance sheet over different periods can help identify trends in financial performance. An increasing asset base alongside stable or decreasing liabilities might suggest growth and improved operational efficiency. Conversely, a declining asset base or rising liabilities without corresponding growth could indicate challenges that need to be addressed.In conclusion, the branch balance sheet (分支机构资产负债表) is an indispensable tool for evaluating the financial health of a branch within a larger organization. By providing a clear picture of assets, liabilities, and equity, it enables stakeholders to make informed decisions regarding resource allocation, investment opportunities, and overall strategy. Understanding how to read and analyze a branch balance sheet is essential for anyone involved in finance, accounting, or business management, as it lays the foundation for sound financial practices and strategic planning.

在金融和会计的世界中，理解各种财务报表对做出明智的商业决策至关重要。其中一个重要的文件是分支机构资产负债表，它提供了某一时刻分支机构财务状况的快照。分支机构资产负债表是详细报告，列出了公司特定分支的资产、负债和权益，使利益相关者能够评估其财务健康状况和表现。要充分理解分支机构资产负债表的重要性，必须拆解其组成部分。资产部分列出了分支机构拥有的所有东西，包括现金、库存、应收账款以及固定资产如房地产和设备。这些资产根据能否迅速转换为现金进行分类，分为流动资产和非流动资产。流动资产预计将在一年内变现，而非流动资产则具有更长的使用期。另一方面，负债部分详细说明了分支机构欠外部方的款项。这包括应付账款、贷款及任何其他需要结算的义务。与资产类似，负债也分为流动和非流动类别。流动负债在一年内到期，而非流动负债则超出这一时间框架。理解这些义务对于评估分支机构的财务稳定性和流动性至关重要。分支机构资产负债表的权益部分代表在扣除负债后，分支机构资产的剩余权益。这包括留存收益和母公司所作的任何资本贡献。权益是分支机构财务健康的重要指标，因为它显示了分支机构的资产有多少是由所有者而不是债权人融资的。分析分支机构资产负债表可以为评估分支机构的运营效率提供有价值的见解。例如，流动资产与流动负债的高比率可能表明良好的流动性，这意味着分支机构能够轻松满足其短期义务。相反，如果负债显著超过资产，则可能表示潜在的财务困境，需要进一步调查分支机构的运营和管理实践。此外，比较不同期间的分支机构资产负债表可以帮助识别财务表现的趋势。随着资产基础的增加和负债的稳定或减少，可能表明增长和运营效率的改善。相反，资产基础的下降或负债的上升而没有相应的增长可能表明需要解决的挑战。总之，分支机构资产负债表是评估大型组织内部分支机构财务健康的重要工具。通过提供资产、负债和权益的清晰图景，它使利益相关者能够就资源配置、投资机会和整体战略做出明智的决策。理解如何阅读和分析分支机构资产负债表对任何参与财务、会计或商业管理的人来说都是必不可少的，因为它为健全的财务实践和战略规划奠定了基础。