ratio of capital to fixed assets

简明释义

资本对固定资产比率

英英释义

例句

1.To improve the ratio of capital to fixed assets, the firm decided to sell some underperforming assets.

为了改善资本与固定资产的比率，公司决定出售一些表现不佳的资产。

2.A high ratio of capital to fixed assets can suggest that a company is over-leveraged.

较高的资本与固定资产的比率可能表明公司负债过多。

3.The company's ratio of capital to fixed assets indicates how well it is utilizing its resources.

公司的资本与固定资产的比率表明它如何有效利用资源。

4.The financial analyst calculated the ratio of capital to fixed assets for several companies in the industry.

财务分析师计算了该行业几家公司的资本与固定资产的比率。

5.Investors often look at the ratio of capital to fixed assets to assess financial health.

投资者通常会关注资本与固定资产的比率以评估财务健康状况。

作文

In the world of finance and accounting, understanding various financial ratios is crucial for assessing the health and performance of a business. One significant ratio that investors and analysts often examine is the ratio of capital to fixed assets. This ratio provides insights into how effectively a company utilizes its capital in relation to its long-term investments in fixed assets, such as property, plant, and equipment.The ratio of capital to fixed assets is calculated by dividing the total capital of a company by its total fixed assets. Capital refers to the funds that a company has at its disposal for its operations, which can include equity, debt, and retained earnings. Fixed assets, on the other hand, are long-term tangible assets that are expected to provide economic benefits over time, such as buildings, machinery, and vehicles. A high ratio of capital to fixed assets indicates that a company has a strong capital base relative to its fixed asset investments. This can be a positive sign, suggesting that the company is well-capitalized and can invest in growth opportunities without relying heavily on debt. Conversely, a low ratio may signal potential issues, such as over-leverage or insufficient capital to support the company's operational needs. Companies with a low ratio might struggle to finance their fixed assets, which could hinder their ability to expand or maintain their operations effectively.Moreover, the ratio of capital to fixed assets can vary significantly across different industries. For instance, capital-intensive industries, such as manufacturing or utilities, typically have a higher proportion of fixed assets compared to their capital. In these sectors, companies need substantial investments in equipment and infrastructure to operate efficiently. As a result, the ratio may be lower, reflecting the heavy reliance on fixed assets. On the other hand, service-oriented industries, like technology or consulting, may exhibit a higher ratio of capital to fixed assets since they require less investment in physical assets and can operate with a more flexible capital structure.Investors often use the ratio of capital to fixed assets as a benchmark when comparing companies within the same industry. By analyzing this ratio, they can identify firms that are better positioned to leverage their capital effectively against their fixed asset investments. A favorable ratio can indicate a competitive advantage, as it may suggest that a company is managing its resources efficiently, leading to potentially higher returns on investment.In conclusion, the ratio of capital to fixed assets is a vital financial metric that offers valuable insights into a company's capital management and investment strategy. By understanding this ratio, investors and analysts can make informed decisions about a company's financial stability and growth prospects. It serves as a reminder that effective capital allocation is essential for sustaining a company's long-term success and competitiveness in the market. Thus, both current and potential investors should pay close attention to this ratio when evaluating a company's financial health and operational efficiency.

在金融和会计领域，理解各种财务比率对于评估企业的健康状况和业绩至关重要。其中一个投资者和分析师经常检查的重要比率是资本与固定资产的比率。这个比率提供了有关公司如何有效利用其资本相对于其长期固定资产投资（如物业、工厂和设备）的见解。资本与固定资产的比率通过将公司的总资本除以其总固定资产来计算。资本指的是公司用于运营的资金，包括股权、债务和留存收益。另一方面，固定资产是指预计将在一段时间内提供经济利益的长期有形资产，例如建筑物、机械和车辆。高的资本与固定资产的比率表明公司相对于其固定资产投资拥有强大的资本基础。这可能是一个积极的信号，表明公司资本充足，可以在不依赖大量债务的情况下投资于增长机会。相反，低比率可能暗示潜在问题，例如过度负债或资本不足以支持公司的运营需求。资本较低的公司可能难以为其固定资产融资，这可能妨碍其有效扩展或维持运营。此外，资本与固定资产的比率在不同的行业之间可能有显著差异。例如，资本密集型行业，如制造业或公用事业，通常相对于其资本拥有更高比例的固定资产。在这些行业中，公司需要对设备和基础设施进行大量投资，以便高效运营。因此，该比率可能较低，反映出对固定资产的高度依赖。另一方面，服务导向的行业，如技术或咨询，可能表现出更高的资本与固定资产的比率，因为它们对实物资产的投资较少，并且可以采用更灵活的资本结构。投资者通常将资本与固定资产的比率作为比较同一行业内公司的基准。通过分析这个比率，他们可以识别出那些能够更有效地利用其资本与固定资产投资的公司。一个有利的比率可以表明竞争优势，因为这可能表明公司正在高效管理其资源，从而导致潜在的投资回报率更高。总之，资本与固定资产的比率是一个重要的财务指标，提供了有关公司资本管理和投资策略的宝贵见解。通过理解这个比率，投资者和分析师可以对公司的财务稳定性和增长前景做出明智的决策。它提醒我们，有效的资本分配对于维持公司长期成功和市场竞争力至关重要。因此，当前和潜在的投资者在评估公司的财务健康和运营效率时，应密切关注这一比率。