classified balance sheet

简明释义

分类资产负债表

英英释义

例句

1.Investors often look at the classified balance sheet 分类资产负债表 to assess the liquidity of a company.

投资者通常查看分类资产负债表 classified balance sheet 来评估公司的流动性。

2.A well-organized classified balance sheet 分类资产负债表 can help management make informed decisions.

一份组织良好的分类资产负债表 classified balance sheet 可以帮助管理层做出明智的决策。

3.During the audit, the team reviewed the classified balance sheet 分类资产负债表 for accuracy.

在审计过程中，团队审查了分类资产负债表 classified balance sheet 的准确性。

4.A classified balance sheet 分类资产负债表 separates current and non-current assets for better clarity.

一份分类资产负债表 classified balance sheet 将流动资产和非流动资产分开，以便更清晰地展示。

5.The accountant prepared the classified balance sheet 分类资产负债表 to provide a clear overview of the company's financial position.

会计师准备了分类资产负债表 classified balance sheet，以清晰展示公司的财务状况。

作文

A classified balance sheet is a financial statement that organizes assets, liabilities, and equity into categories to provide a clearer view of a company’s financial position. This type of balance sheet is essential for investors, creditors, and management as it enhances the understanding of the company's financial health. In a classified balance sheet, assets are typically divided into current and non-current categories. Current assets include cash, accounts receivable, and inventory, which are expected to be converted into cash or used up within one year. Non-current assets, on the other hand, include long-term investments, property, plant, and equipment, which are expected to provide economic benefits over a longer period.Similarly, liabilities are categorized into current and long-term liabilities. Current liabilities are obligations that are due within one year, such as accounts payable and short-term loans. Long-term liabilities, including bonds payable and long-term leases, are those that extend beyond one year. By classifying these items, stakeholders can quickly assess the liquidity and financial obligations of the company.The equity section of a classified balance sheet represents the residual interest in the assets of the entity after deducting liabilities. This section typically includes common stock, preferred stock, retained earnings, and additional paid-in capital. Understanding the equity structure is crucial for investors as it indicates how much of the company is owned by shareholders versus how much is financed through debt.One of the significant advantages of using a classified balance sheet is that it provides a snapshot of the company's financial condition at a specific point in time. This organization allows for easier comparison with previous periods and with other companies in the same industry. For example, an investor analyzing two different companies can quickly determine which one has a stronger liquidity position by looking at their current assets relative to current liabilities.Moreover, a classified balance sheet aids in financial ratio analysis. Ratios such as the current ratio (current assets/current liabilities) and the debt-to-equity ratio (total liabilities/total equity) are derived from the information presented in the balance sheet. These ratios are vital tools for assessing a company’s operational efficiency and financial stability.In conclusion, a classified balance sheet serves as a critical tool for both internal and external stakeholders. It not only provides a structured overview of a company's financial standing but also facilitates informed decision-making regarding investments, lending, and management strategies. Understanding how to read and interpret a classified balance sheet is essential for anyone involved in finance or business management, as it lays the groundwork for evaluating a company's performance and potential for growth.

分类资产负债表是一种财务报表，它将资产、负债和股东权益分门别类，以便更清晰地展示公司的财务状况。这种类型的资产负债表对于投资者、债权人和管理层至关重要，因为它增强了对公司财务健康状况的理解。在分类资产负债表中，资产通常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，预计在一年内转化为现金或使用完毕。而非流动资产则包括长期投资、物业、厂房和设备，预计将在更长时间内提供经济利益。同样，负债也被分为流动负债和长期负债。流动负债是指在一年内到期的义务，例如应付账款和短期贷款。长期负债，包括应付债券和长期租赁，是指超过一年到期的负债。通过对这些项目进行分类，利益相关者可以快速评估公司的流动性和财务义务。分类资产负债表的股东权益部分代表了扣除负债后实体资产的剩余权益。该部分通常包括普通股、优先股、留存收益和额外实收资本。理解股东权益结构对于投资者至关重要，因为它表明公司有多少是由股东拥有的，多少是通过债务融资的。使用分类资产负债表的一个显著优势是，它提供了公司在特定时间点的财务状况快照。这种组织方式使得与之前的时期以及同一行业中其他公司的比较变得更加容易。例如，分析两家不同公司的投资者可以快速确定哪家公司的流动性更强，只需查看其流动资产与流动负债的比率。此外，分类资产负债表有助于财务比率分析。当前比率（流动资产/流动负债）和债务与股本比率（总负债/总股东权益）等比率都是从资产负债表中提取的信息中得出的。这些比率是评估公司运营效率和财务稳定性的关键工具。总之，分类资产负债表作为内部和外部利益相关者的重要工具，不仅提供了公司财务状况的结构化概述，还促进了有关投资、借贷和管理策略的明智决策。理解如何阅读和解释分类资产负债表对于任何参与财务或商业管理的人来说都是必不可少的，因为它为评估公司的业绩和增长潜力奠定了基础。