debt equity ratio

简明释义

债务与自有资本比率

英英释义

例句

1.A low debt equity ratio 债务股本比率 can be a sign of a company's strong financial position.

低的debt equity ratio 债务股本比率 可能是公司财务状况良好的标志。

2.Investors often look at the debt equity ratio 债务股本比率 to assess the leverage used by a company.

投资者通常会关注debt equity ratio 债务股本比率 来评估公司所使用的杠杆。

3.The company's debt equity ratio 债务股本比率 indicates a higher level of financial risk.

公司的debt equity ratio 债务股本比率 表明财务风险较高。

4.To improve their debt equity ratio 债务股本比率, the firm decided to issue more equity.

为了改善他们的debt equity ratio 债务股本比率，该公司决定发行更多的股权。

5.A debt equity ratio 债务股本比率 above 1 may suggest that a company is heavily reliant on debt.

超过1的debt equity ratio 债务股本比率 可能表明公司严重依赖债务。

作文

The concept of the debt equity ratio is fundamental in the world of finance and investment. It serves as a critical indicator of a company's financial leverage, helping investors and analysts assess the risk associated with a company’s capital structure. Essentially, the debt equity ratio compares a company's total liabilities to its shareholders' equity, providing insight into how much debt a company is using to finance its assets relative to the equity provided by its owners. This ratio is particularly important because it highlights the balance between debt financing and equity financing, which can significantly affect a company's overall financial health.To calculate the debt equity ratio, one takes the total liabilities from the balance sheet and divides it by the total shareholders' equity. For instance, if a company has total liabilities of $1 million and total equity of $500,000, the debt equity ratio would be 2:1. This indicates that for every dollar of equity, there are two dollars of debt. A higher ratio suggests that a company is more heavily leveraged, which can imply greater financial risk, especially in times of economic downturns when cash flow may be constrained.Understanding the implications of the debt equity ratio is crucial for both investors and company management. For investors, a high debt equity ratio may signal potential red flags; it could mean that a company is over-leveraged and might struggle to meet its debt obligations. Conversely, a lower ratio may suggest a more conservative approach to financing, potentially indicating a stable financial position. However, it is also essential to consider industry averages when evaluating this ratio since different industries have varying norms regarding acceptable levels of debt.Management, on the other hand, uses the debt equity ratio to make informed decisions about financing strategies. A balanced approach to debt and equity can optimize a company's cost of capital, allowing for growth while managing risk. Companies may choose to increase their debt to take advantage of low-interest rates or to fund expansion projects. However, they must also be cautious not to exceed a manageable level of debt, as this could lead to financial distress.In conclusion, the debt equity ratio is a vital tool in financial analysis, providing insights into a company's leverage and risk profile. By understanding this ratio, investors can make more informed decisions about where to allocate their resources, while management can strategize effectively to balance growth and risk. Ultimately, a well-managed debt equity ratio can contribute to a company's long-term success and stability in the competitive business landscape.

债务股本比率的概念在金融和投资的世界中是基础性的。它作为公司财务杠杆的重要指标，帮助投资者和分析师评估与公司资本结构相关的风险。本质上，债务股本比率比较公司的总负债与股东权益，为我们提供了有关公司使用多少债务来融资其资产相对于所有者提供的股本的洞察。这个比率特别重要，因为它突出了债务融资和股本融资之间的平衡，这可能显著影响公司的整体财务健康。要计算债务股本比率，需要从资产负债表中提取总负债，并将其除以总股东权益。例如，如果一家公司总负债为100万美元，总股本为50万美元，则债务股本比率将为2:1。这表明每一美元的股本对应两美元的债务。较高的比率表明公司杠杆程度较高，这可能意味着更大的财务风险，尤其是在经济低迷时期，当现金流可能受到限制时。理解债务股本比率的含义对投资者和公司管理层至关重要。对于投资者来说，较高的债务股本比率可能会发出潜在的警告信号；这可能意味着公司过度杠杆化，可能难以满足其债务义务。相反，较低的比率可能表明更保守的融资方式，可能表示稳定的财务状况。然而，在评估该比率时，还必须考虑行业平均水平，因为不同的行业对可接受的债务水平有不同的规范。另一方面，管理层利用债务股本比率做出关于融资策略的明智决策。债务与股本的平衡方法可以优化公司的资本成本，使其在管理风险的同时实现增长。公司可能选择增加债务，以利用低利率或资助扩张项目。然而，他们也必须谨慎，不要超过可管理的债务水平，因为这可能导致财务困境。总之，债务股本比率是金融分析中的一个重要工具，为公司的杠杆和风险状况提供了洞察。通过理解这一比率，投资者可以做出更明智的资源分配决策，而管理层可以有效地制定战略，以平衡增长和风险。最终，良好管理的债务股本比率可以为公司的长期成功和在竞争激烈的商业环境中的稳定做出贡献。