long-term liabilities

简明释义

长期负债

英英释义

Long-term liabilities are financial obligations of a company that are due to be paid in more than one year.

长期负债是公司在一年以上到期需支付的财务义务。

例句

1.The company reported a significant increase in long-term liabilities 长期负债 due to new loan agreements.

公司由于新的贷款协议,报告了<期>长期负债的显著增加。

2.The balance sheet revealed that long-term liabilities 长期负债 made up a large portion of the total liabilities.

资产负债表显示,<期>长期负债占总负债的很大一部分。

3.To improve cash flow, the company decided to refinance its long-term liabilities 长期负债 at a lower interest rate.

为了改善现金流,公司决定以更低的利率再融资其<期>长期负债。

4.A high level of long-term liabilities 长期负债 can indicate potential financial risk for a business.

高水平的<期>长期负债可能表明企业面临潜在的财务风险。

5.Investors often look at the ratio of long-term liabilities 长期负债 to equity when assessing a company's financial health.

投资者在评估公司的财务健康时,通常会关注<期>长期负债与股本的比率。

作文

Understanding financial terms is crucial for anyone involved in business or finance. One such term that often comes up in discussions about a company's financial health is long-term liabilities. These are obligations that a company is required to pay off over a period longer than one year. Unlike short-term liabilities, which are due within a year, long-term liabilities represent a significant aspect of a company's capital structure and can include items such as bonds payable, long-term loans, and lease obligations.When analyzing a company's balance sheet, it is essential to look at long-term liabilities in conjunction with other financial metrics. For instance, a company with a high level of long-term liabilities may indicate that it has taken on substantial debt to finance its operations or growth. While this can be a red flag, it is not always a negative sign. Companies often leverage debt to invest in projects that can yield higher returns than the cost of borrowing.Investors and analysts pay close attention to the ratio of long-term liabilities to total assets, as this can provide insight into the financial stability of a company. A lower ratio suggests that the company is less reliant on debt to finance its operations, while a higher ratio may signal increased financial risk. However, context is key; some industries, like utilities or telecommunications, typically operate with higher levels of debt due to the capital-intensive nature of their business.Moreover, understanding the terms associated with long-term liabilities is vital. Fixed interest rates, maturity dates, and covenants are all factors that can affect a company's cash flow and financial flexibility. For example, if a company has a large amount of long-term liabilities with high-interest rates, it may find itself in a precarious position if its revenue decreases. On the other hand, refinancing options can provide companies with the opportunity to manage their long-term liabilities more effectively, potentially lowering their interest expenses.In conclusion, long-term liabilities play a critical role in assessing a company's financial health and operational strategy. They can indicate how a company finances its growth and whether it is managing its debt responsibly. Investors should evaluate these liabilities in relation to a company's overall financial condition, industry standards, and future growth prospects. By doing so, they can make informed decisions about their investments. Understanding long-term liabilities is not just about recognizing the numbers on a balance sheet; it's about interpreting what those numbers mean for a company's future and sustainability.

理解财务术语对于任何参与商业或金融的人来说都是至关重要的。一个经常出现在公司财务健康讨论中的术语是长期负债。这些是公司需要在一年以上的时间内偿还的义务。与在一年内到期的短期负债不同,长期负债代表了公司资本结构的重要方面,可以包括应付债券、长期贷款和租赁义务等项目。在分析公司的资产负债表时,必须将长期负债与其他财务指标结合起来考虑。例如,拥有大量长期负债的公司可能表明它为了融资其运营或增长而承担了相当大的债务。虽然这可能是一个警示信号,但并不总是负面的。公司通常利用债务投资于可以获得高于借款成本的项目。投资者和分析师密切关注长期负债与总资产的比率,因为这可以提供对公司财务稳定性的洞察。较低的比率表明公司在融资运营上较少依赖债务,而较高的比率可能表示财务风险增加。然而,背景是关键;某些行业,如公用事业或电信,通常由于其资本密集型的业务特点而运营有更高水平的债务。此外,了解与长期负债相关的条款也至关重要。固定利率、到期日和契约都是可能影响公司现金流和财务灵活性的因素。例如,如果一家公司有大量高利率的长期负债,如果其收入下降,可能会发现自己处于危险的位置。另一方面,融资选项可以为公司提供更有效地管理其长期负债的机会,潜在地降低其利息支出。总之,长期负债在评估公司财务健康和运营战略中发挥着关键作用。它们可以表明公司如何融资其增长,以及是否在负责任地管理其债务。投资者应根据公司的整体财务状况、行业标准和未来增长前景来评估这些负债。通过这样做,他们可以就投资做出明智的决策。理解长期负债不仅仅是识别资产负债表上的数字;更是对这些数字对公司未来和可持续性意义的解读。