ratio of cash flow to debt

简明释义

现金流量对债务比率

英英释义

例句

1.A higher ratio of cash flow to debt 现金流与债务的比率 suggests better liquidity and lower risk.

较高的现金流与债务的比率表明更好的流动性和较低的风险。

2.The ratio of cash flow to debt 现金流与债务的比率 is crucial for lenders when evaluating loan applications.

在评估贷款申请时，现金流与债务的比率对贷方至关重要。

3.During the financial review, the accountant highlighted the ratio of cash flow to debt 现金流与债务的比率 as a key metric.

在财务审查中，会计强调了现金流与债务的比率作为一个关键指标。

4.The company's ratio of cash flow to debt 现金流与债务的比率 indicates its ability to cover long-term obligations.

公司的现金流与债务的比率表明其偿还长期债务的能力。

5.Investors often look at the ratio of cash flow to debt 现金流与债务的比率 to assess financial health.

投资者通常查看现金流与债务的比率以评估财务健康状况。

作文

In the world of finance, understanding various metrics is crucial for assessing a company's financial health. One such important metric is the ratio of cash flow to debt, which provides insights into a company's ability to meet its debt obligations. This ratio essentially compares a company’s cash flow from operations to its total debt, indicating how easily a company can pay off its debts with its available cash. A higher ratio of cash flow to debt suggests that a company is in a better position to manage its liabilities, while a lower ratio may raise concerns about potential liquidity issues.To calculate the ratio of cash flow to debt, one must first determine the cash flow from operations, which reflects the cash generated by a company's core business activities. This figure can typically be found on the cash flow statement. Next, the total debt, which includes both short-term and long-term liabilities, can be sourced from the balance sheet. By dividing the cash flow from operations by the total debt, investors and analysts can derive the ratio. For instance, if a company has a cash flow of $500,000 and total debt of $1,000,000, the ratio of cash flow to debt would be 0.5, or 50%. This means that the company generates sufficient cash flow to cover half of its debt obligations.The significance of this ratio cannot be overstated. Investors often look for companies with a strong ratio of cash flow to debt as it indicates financial stability and a lower risk of defaulting on loans. Companies with a high ratio are generally perceived as less risky, making them more attractive to potential investors. Furthermore, a robust cash flow can also provide companies with the flexibility to invest in growth opportunities, pay dividends, or reduce their debt levels, thereby enhancing shareholder value.However, it is essential to consider the context when evaluating the ratio of cash flow to debt. Different industries have varying standards for acceptable ratios. For example, utility companies, which typically have stable cash flows, may have a higher acceptable ratio than technology firms, which might experience more volatility in their cash flows. Therefore, comparing the ratio against industry peers is crucial for a meaningful analysis.Additionally, while a high ratio of cash flow to debt is generally favorable, it is also important to assess other financial metrics to gain a comprehensive view of a company's health. Ratios such as the interest coverage ratio, current ratio, and quick ratio can provide further insights into a company's ability to manage its liabilities. By analyzing these metrics together, investors can make more informed decisions.In conclusion, the ratio of cash flow to debt is a vital indicator of a company's financial stability and its ability to meet debt obligations. It serves as a benchmark for investors looking to evaluate the risk associated with a particular investment. Understanding this ratio, along with other financial metrics, allows stakeholders to make informed decisions regarding their investments and helps companies strategize their financial management effectively. As the financial landscape continues to evolve, the importance of such ratios will remain significant in assessing a company's performance and sustainability in the long run.

在金融世界中，理解各种指标对于评估公司的财务健康至关重要。其中一个重要的指标是现金流与债务的比率，它提供了公司偿还债务能力的洞察。这个比率实际上将公司的经营现金流与总债务进行比较，表明公司用可用现金偿还债务的能力。较高的现金流与债务的比率表明公司更有能力管理其负债，而较低的比率可能会引发对潜在流动性问题的担忧。要计算现金流与债务的比率，首先必须确定经营现金流，这反映了公司核心业务活动产生的现金。这个数字通常可以在现金流量表中找到。接下来，总债务包括短期和长期负债，可以从资产负债表中获得。通过将经营现金流除以总债务，投资者和分析师可以得出该比率。例如，如果一家公司拥有50万美元的现金流和100万美元的总债务，则现金流与债务的比率为0.5或50%。这意味着该公司产生的现金流足以覆盖其债务义务的一半。这个比率的重要性不容小觑。投资者通常寻找具有强大现金流与债务的比率的公司，因为这表明财务稳定和较低的违约风险。一般而言，具有高比率的公司被认为风险较低，使其对潜在投资者更具吸引力。此外，强劲的现金流还可以为公司提供灵活性，以便投资于增长机会、支付股息或减少债务，从而提升股东价值。然而，在评估现金流与债务的比率时，考虑上下文也至关重要。不同的行业对可接受比率有不同的标准。例如，公用事业公司通常拥有稳定的现金流，其可接受的比率可能高于科技公司，因为后者的现金流可能经历更多波动。因此，将该比率与行业同行进行比较对于有意义的分析至关重要。此外，虽然高现金流与债务的比率通常是有利的，但评估其他财务指标也是很重要的，以全面了解公司的健康状况。利息保障倍数、流动比率和速动比率等比率可以进一步提供关于公司管理负债能力的洞察。通过综合分析这些指标，投资者可以做出更明智的决策。总之，现金流与债务的比率是公司财务稳定性和偿还债务能力的重要指标。它作为投资者评估特定投资相关风险的基准。理解这个比率以及其他财务指标，可以使利益相关者做出明智的投资决策，并帮助公司有效地制定财务管理战略。随着金融环境的不断发展，这类比率在评估公司绩效和长期可持续性方面的重要性将依然显著。