ratio of capital to fixed liabilities

简明释义

资本对固定负债的比率

英英释义

例句

1.The company reported a ratio of capital to fixed liabilities that indicates strong financial stability.

该公司报告的资本与固定负债比率表明其财务稳定性强。

2.In our latest financial analysis, we observed a decline in the ratio of capital to fixed liabilities over the past year.

在我们最新的财务分析中，我们观察到过去一年中资本与固定负债比率的下降。

3.A high ratio of capital to fixed liabilities can suggest a lower risk of bankruptcy.

较高的资本与固定负债比率可能表明破产风险较低。

4.Investors often look at the ratio of capital to fixed liabilities before making investment decisions.

投资者在做出投资决策之前，通常会关注资本与固定负债比率。

5.The management team aims to improve the ratio of capital to fixed liabilities by reducing debt.

管理团队的目标是通过减少债务来改善资本与固定负债比率。

作文

In the world of finance and accounting, understanding various financial ratios is crucial for assessing a company's health and stability. One important ratio that investors and analysts often examine is the ratio of capital to fixed liabilities. This ratio provides insights into how well a company is positioned to meet its long-term obligations using its capital resources.The ratio of capital to fixed liabilities measures the relationship between a company's total capital and its fixed liabilities, which typically include long-term debts and obligations that are not expected to change in the short term. By analyzing this ratio, stakeholders can determine whether a company has sufficient capital to cover its fixed liabilities and, consequently, assess its financial stability.To calculate the ratio of capital to fixed liabilities, one would divide the total capital by the total fixed liabilities. For instance, if a company has $1 million in capital and $500,000 in fixed liabilities, the ratio would be 2:1. This indicates that for every dollar of fixed liability, the company has two dollars of capital available, suggesting a strong financial position.A high ratio of capital to fixed liabilities is generally viewed positively, as it implies that a company is less likely to face liquidity issues or bankruptcy. Conversely, a low ratio could signal potential difficulties in meeting long-term obligations, which may deter investors and creditors. Therefore, maintaining a healthy balance between capital and fixed liabilities is essential for any business seeking long-term success.Moreover, the ratio of capital to fixed liabilities can vary significantly across different industries. For example, capital-intensive industries, such as manufacturing and utilities, may typically have higher fixed liabilities due to substantial investments in machinery and infrastructure. In contrast, service-oriented businesses might exhibit lower fixed liabilities, resulting in different capital requirements. Thus, it is vital to compare this ratio within the context of the industry standards to draw meaningful conclusions.Investors should also consider trends over time when evaluating the ratio of capital to fixed liabilities. A consistently declining ratio may indicate deteriorating financial health, while an increasing ratio could suggest improving stability. Additionally, external factors such as economic conditions and regulatory changes can impact this ratio, making it necessary for stakeholders to stay informed about the broader market environment.In conclusion, the ratio of capital to fixed liabilities serves as a critical indicator of a company's financial resilience. By understanding and monitoring this ratio, investors and analysts can make informed decisions regarding their investments and gauge the overall risk associated with a particular company. A strong ratio not only reflects a company’s ability to meet its obligations but also enhances investor confidence, ultimately contributing to sustainable growth and success in the competitive business landscape.

在金融和会计的世界中，理解各种财务比率对于评估公司的健康状况和稳定性至关重要。投资者和分析师经常检查的一个重要比率是资本与固定负债的比率。这个比率提供了关于公司如何利用其资本资源来满足长期义务的洞察。资本与固定负债的比率衡量公司的总资本与固定负债之间的关系，通常包括长期债务和在短期内不预期变化的义务。通过分析这个比率，利益相关者可以确定公司是否有足够的资本来覆盖其固定负债，从而评估其财务稳定性。计算资本与固定负债的比率的方法是将总资本除以总固定负债。例如，如果一家公司拥有100万美元的资本和50万美元的固定负债，那么这个比率就是2:1。这表明每一美元的固定负债，公司有两美元的资本可用，这表明财务状况良好。高的资本与固定负债的比率通常被视为积极的，因为它暗示公司不太可能面临流动性问题或破产。相反，低比率可能表明在满足长期义务方面可能存在困难，这可能会让投资者和债权人感到担忧。因此，保持资本与固定负债之间的健康平衡对于任何寻求长期成功的企业来说都是至关重要的。此外，资本与固定负债的比率在不同行业之间可能会有显著差异。例如，资本密集型行业，如制造业和公用事业，可能由于在机械和基础设施上的大量投资而通常具有更高的固定负债。相比之下，服务导向型企业可能显示出较低的固定负债，从而导致不同的资本需求。因此，在得出有意义的结论时，将该比率与行业标准进行比较是至关重要的。投资者在评估资本与固定负债的比率时，还应考虑随时间变化的趋势。持续下降的比率可能表明财务健康状况恶化，而上升的比率可能表明稳定性改善。此外，经济条件和监管变化等外部因素也可能影响该比率，因此利益相关者需要了解更广泛的市场环境。总之，资本与固定负债的比率作为公司财务韧性的关键指标。通过理解和监测这个比率，投资者和分析师可以就投资做出明智的决策，并评估与特定公司相关的整体风险。强劲的比率不仅反映了公司满足义务的能力，还增强了投资者信心，最终有助于在竞争激烈的商业环境中实现可持续增长和成功。