income before fixed charges

简明释义

未减除固定费用前收益

英英释义

例句

1.The company's income before fixed charges 固定费用前收入 increased significantly this quarter due to higher sales.

由于销售额增加，公司本季度的固定费用前收入 income before fixed charges 显著增长。

2.The financial report highlighted that the income before fixed charges 固定费用前收入 was above industry average.

财务报告强调，固定费用前收入 income before fixed charges 高于行业平均水平。

3.Investors often look at income before fixed charges 固定费用前收入 to assess a company's ability to cover its fixed obligations.

投资者通常关注固定费用前收入 income before fixed charges 来评估公司覆盖固定义务的能力。

4.A rise in income before fixed charges 固定费用前收入 can indicate a healthier financial position for the business.

在固定费用前收入 income before fixed charges 上升可能表明企业财务状况更健康。

5.To improve income before fixed charges 固定费用前收入, the management decided to cut unnecessary expenses.

为了提高固定费用前收入 income before fixed charges，管理层决定削减不必要的开支。

作文

Understanding financial metrics is crucial for anyone involved in business or investing. One important term in financial analysis is income before fixed charges, which refers to the earnings of a company before accounting for fixed expenses like interest, lease payments, and other non-variable costs. This metric provides insights into a company's operational efficiency and its ability to cover its fixed obligations. By evaluating income before fixed charges, investors and analysts can assess how well a company generates revenue from its core operations without the influence of its fixed costs. The calculation of income before fixed charges typically starts with the gross income, which is the total revenue minus the cost of goods sold. From this figure, operating expenses are deducted, but fixed charges are not included at this stage. As a result, the resulting number reflects the company's profitability from its primary business activities, providing a clearer picture of financial health. For example, consider a manufacturing company that produces electronic devices. The company generates significant revenue from sales, but it also incurs fixed charges such as rent for its factory and interest on loans. By calculating income before fixed charges, the management can determine how much profit is available to cover these fixed costs. If the income before fixed charges is high, it indicates that the company can comfortably meet its obligations. Conversely, a low figure may signal potential financial distress. Investors often look at income before fixed charges when evaluating a company's risk profile. A firm with a strong income before fixed charges may be seen as a safer investment because it has more leeway to manage its fixed costs. In contrast, companies with lower figures might struggle during downturns when revenues decline, making it harder to cover fixed expenses. In addition to assessing risk, income before fixed charges can also help in comparing companies within the same industry. Different industries have varying levels of fixed costs; therefore, using this metric allows for a more apples-to-apples comparison. For instance, a utility company typically has higher fixed charges than a tech startup, so analyzing both using income before fixed charges helps investors understand their respective financial positions better. Moreover, understanding income before fixed charges is vital for strategic planning. Companies can use this information to make informed decisions about pricing, cost management, and investment opportunities. If a company identifies that its income before fixed charges is consistently growing, it might consider expanding operations or investing in new projects. On the other hand, if the metric is declining, it could trigger a review of expenses or a reevaluation of business strategies. In conclusion, income before fixed charges is an essential financial metric that provides valuable insights into a company's operational performance and financial stability. By focusing on this measure, stakeholders can make better-informed decisions regarding investments, risk assessment, and strategic planning. Understanding this term not only enhances financial literacy but also empowers individuals to navigate the complexities of the business world effectively. Overall, mastering the concept of income before fixed charges is beneficial for anyone looking to deepen their understanding of financial health and performance.

理解财务指标对任何参与商业或投资的人来说都是至关重要的。一个在财务分析中重要的术语是固定费用前收入，它指的是公司在计算固定费用（如利息、租赁付款和其他非可变成本）之前的收益。这个指标提供了对公司运营效率和其覆盖固定义务能力的洞察。通过评估固定费用前收入，投资者和分析师可以评估公司如何在不受固定成本影响的情况下，从其核心业务活动中产生收入。固定费用前收入的计算通常以总收入开始，即总收入减去销售成本。从这个数字中，经营费用被扣除，但此阶段不包括固定费用。因此，得出的数字反映了公司从主要业务活动中获得的盈利能力，提供了财务健康状况的更清晰图景。例如，考虑一家生产电子设备的制造公司。该公司从销售中获得了可观的收入，但它也承担着固定费用，如工厂租金和贷款利息。通过计算固定费用前收入，管理层可以确定有多少利润可用于覆盖这些固定成本。如果固定费用前收入很高，这表明公司能够轻松满足其义务。相反，低数字可能表明潜在的财务困境。投资者通常在评估公司的风险状况时会关注固定费用前收入。拥有强大固定费用前收入的公司可能被视为更安全的投资，因为它有更多的余地来管理固定成本。相比之下，数字较低的公司在收入下降时可能会面临困难，使得难以覆盖固定费用。除了评估风险外，固定费用前收入还可以帮助比较同一行业内的公司。不同的行业具有不同水平的固定成本；因此，使用该指标可以进行更直接的比较。例如，一家公用事业公司通常具有比一家科技初创公司更高的固定费用，因此使用固定费用前收入分析两者可以帮助投资者更好地理解各自的财务状况。此外，理解固定费用前收入对于战略规划至关重要。公司可以利用这些信息做出关于定价、成本管理和投资机会的明智决策。如果一家公司发现其固定费用前收入持续增长，它可能会考虑扩大运营或投资新项目。另一方面，如果该指标在下降，可能会触发对费用的审查或对商业策略的重新评估。总之，固定费用前收入是一个重要的财务指标，提供了有关公司运营表现和财务稳定性的宝贵见解。通过关注这一指标，利益相关者可以就投资、风险评估和战略规划做出更明智的决策。理解这个术语不仅增强了财务素养，还使个人能够有效应对商业世界的复杂性。总体而言，掌握固定费用前收入的概念对任何希望深入了解财务健康和表现的人来说都是有益的。