common-size balance sheet

简明释义

同型资产负债表

英英释义

例句

1.A common-size balance sheet 公用比例资产负债表 expresses each line item as a percentage of total assets.

在公用比例资产负债表 common-size balance sheet中，每项数据以总资产的百分比表示。

2.By analyzing a common-size balance sheet 公用比例资产负债表, you can easily identify which assets are most significant for a company.

通过分析公用比例资产负债表 common-size balance sheet，你可以轻松识别出哪些资产对公司最为重要。

3.Investors often use a common-size balance sheet 公用比例资产负债表 to compare the financial position of different companies.

投资者通常使用公用比例资产负债表 common-size balance sheet 来比较不同公司的财务状况。

4.A common-size balance sheet 公用比例资产负债表 can help management make informed decisions about resource allocation.

一份公用比例资产负债表 common-size balance sheet可以帮助管理层做出关于资源分配的明智决策。

5.When preparing a common-size balance sheet 公用比例资产负债表, it is crucial to ensure accuracy in the underlying numbers.

在准备公用比例资产负债表 common-size balance sheet时，确保基础数据的准确性至关重要。

作文

In the world of finance and accounting, understanding various tools and techniques is essential for making informed decisions. One such tool that has gained prominence among analysts and investors is the common-size balance sheet. A common-size balance sheet is a financial statement that presents all items as a percentage of total assets, allowing for easier comparison between companies of different sizes or across different time periods. This method of analysis provides valuable insights into the financial structure and health of an organization.The primary purpose of a common-size balance sheet is to facilitate comparison. Traditional balance sheets present figures in absolute terms, which can be misleading when comparing companies with vastly different asset bases. For instance, if Company A has total assets of $1 million and Company B has total assets of $10 million, a simple comparison of their balance sheets might not reveal the true financial picture. However, when these figures are converted into percentages, the analysis becomes much clearer. For example, if Company A has $200,000 in liabilities, this would represent 20% of its total assets. In contrast, if Company B has $2 million in liabilities, that also represents 20% of its total assets. This allows stakeholders to see that both companies have similar leverage ratios despite their differences in size.Moreover, a common-size balance sheet can help identify trends over time within a single company. By examining how the percentages of various components change from one period to another, analysts can assess whether a company is becoming more or less leveraged, improving or deteriorating its liquidity position, or altering its asset allocation strategy. For example, if a company's cash and cash equivalents increase from 10% to 15% of total assets over a few years, it may indicate a strategic shift towards maintaining higher liquidity, potentially in anticipation of future investments or economic downturns.Investors often use a common-size balance sheet to evaluate the risk profile of a company. By analyzing the proportion of debt relative to equity, they can determine how reliant a company is on borrowed funds. A high percentage of debt may suggest increased risk, particularly if the company faces market volatility. Conversely, a lower debt percentage may indicate a more conservative approach to financing, which could be appealing to risk-averse investors.Furthermore, a common-size balance sheet enhances the ability to benchmark against industry standards. Companies can compare their financial ratios against those of competitors or industry averages, providing a clearer picture of their performance relative to peers. This benchmarking process is crucial for identifying strengths and weaknesses in a company's financial strategy and operational efficiency.In conclusion, the common-size balance sheet is an invaluable tool for financial analysis. It simplifies the comparison of financial statements across different companies and periods, helps identify trends within a company, assesses risk profiles, and facilitates benchmarking against industry standards. By converting absolute figures into percentages, stakeholders can gain a clearer understanding of a company's financial health and make more informed decisions. As businesses continue to grow and evolve, the importance of tools like the common-size balance sheet will only increase, enabling better financial analysis and strategic planning.

在金融和会计的世界中，理解各种工具和技术对于做出明智的决策至关重要。其中一个在分析师和投资者中日益受到重视的工具是共同比资产负债表。共同比资产负债表是一种财务报表，所有项目均以总资产的百分比呈现，从而便于比较不同规模的公司或不同时间段之间的业绩。这种分析方法提供了有关组织财务结构和健康状况的宝贵见解。共同比资产负债表的主要目的是促进比较。传统的资产负债表以绝对值呈现数据，这在比较资产基础差异很大的公司时可能会造成误导。例如，如果公司A的总资产为100万美元，而公司B的总资产为1000万美元，简单比较它们的资产负债表可能无法揭示真实的财务状况。然而，当这些数字转换为百分比时，分析就变得更加清晰。例如，如果公司A的负债为20万美元，则占其总资产的20%。相反，如果公司B的负债为200万美元，那么这也占其总资产的20%。这使利益相关者能够看到尽管两家公司在规模上存在差异，但它们的杠杆比率却是相似的。此外，共同比资产负债表可以帮助识别单个公司随时间变化的趋势。通过检查各组成部分从一个时期到另一个时期的百分比变化，分析师可以评估公司是否变得更加或更少杠杆化，流动性状况是改善还是恶化，或者资产配置策略是否发生变化。例如，如果一家公司现金及现金等价物占总资产的比例从10%增加到15%，这可能表明其战略转向维持更高的流动性，可能是为了预期未来的投资或经济下滑。投资者通常使用共同比资产负债表来评估公司的风险状况。通过分析债务相对于股本的比例，他们可以确定公司对借款资金的依赖程度。高比例的债务可能暗示着风险增加，特别是在公司面临市场波动时。相反，较低的债务比例可能表明一种更加保守的融资方式，这对风险厌恶型投资者来说可能更具吸引力。此外，共同比资产负债表增强了与行业标准进行基准比较的能力。公司可以将其财务比率与竞争对手或行业平均水平进行比较，从而提供更清晰的相对业绩图景。这一基准比较过程对于识别公司财务战略和运营效率的优势和劣势至关重要。总之，共同比资产负债表是财务分析中不可或缺的工具。它简化了不同公司和时期之间财务报表的比较，有助于识别公司内部的趋势，评估风险状况，并促进与行业标准的基准比较。通过将绝对数字转换为百分比，利益相关者可以更清楚地了解公司的财务健康状况，从而做出更明智的决策。随着企业的不断发展和演变，像共同比资产负债表这样的工具的重要性只会增加，从而实现更好的财务分析和战略规划。