balance sheet-income statement ratios

简明释义

资产负债表收益表比率

英英释义

例句

1.Investors often analyze balance sheet-income statement ratios to assess a company's financial health.

投资者通常分析资产负债表-利润表比率来评估公司的财务健康状况。

2.The balance sheet-income statement ratios can provide insights into profitability and liquidity.

资产负债表-利润表比率可以提供有关盈利能力和流动性的见解。

3.A high debt-to-equity balance sheet-income statement ratio may indicate financial risk.

高债务与股本的资产负债表-利润表比率可能表示财务风险。

4.When preparing for a loan application, it's important to review your balance sheet-income statement ratios.

在准备贷款申请时，审查你的资产负债表-利润表比率是很重要的。

5.Analysts use balance sheet-income statement ratios to compare companies within the same industry.

分析师使用资产负债表-利润表比率来比较同一行业内的公司。

作文

In the realm of financial analysis, understanding the relationship between a company's financial statements is crucial for making informed decisions. Among these relationships, the concept of balance sheet-income statement ratios plays a significant role. These ratios help analysts and investors assess a company's performance and financial health by comparing figures from the balance sheet and the income statement. The balance sheet provides a snapshot of a company's assets, liabilities, and equity at a specific point in time, while the income statement summarizes revenues and expenses over a period, indicating how much profit or loss a company has generated. By examining the balance sheet-income statement ratios, one can gain insights into various aspects of a company's operations, such as its profitability, efficiency, and liquidity.For instance, one common ratio derived from the balance sheet and income statement is the return on equity (ROE). This ratio measures how effectively a company uses its equity to generate profits. It is calculated by dividing net income (found on the income statement) by shareholder's equity (from the balance sheet). A higher ROE indicates that a company is more efficient at converting equity financing into profits, which is an attractive trait for investors.Another important ratio is the debt-to-equity ratio, which assesses a company's financial leverage. This ratio is calculated by dividing total liabilities (from the balance sheet) by shareholder's equity. A high debt-to-equity ratio may suggest that a company is heavily reliant on borrowed funds to finance its operations, which could pose a risk if the company faces downturns in revenue. Conversely, a lower ratio indicates a more conservative approach to financing, which may be viewed favorably by investors.Additionally, the current ratio, which compares current assets to current liabilities, is another example of a balance sheet-income statement ratio. This ratio helps evaluate a company's short-term liquidity position, indicating whether it can meet its short-term obligations. A current ratio greater than one suggests that the company has more current assets than current liabilities, which is generally seen as a positive sign.Overall, the analysis of balance sheet-income statement ratios provides valuable information to stakeholders. Investors can use these ratios to make comparisons between companies within the same industry, helping them identify potential investment opportunities. Financial analysts often rely on these ratios to forecast future performance and assess the risk associated with a particular investment.In conclusion, mastering the concept of balance sheet-income statement ratios is essential for anyone involved in financial decision-making. These ratios not only offer a deeper understanding of a company's financial situation but also serve as critical tools for evaluating performance and making strategic choices. As businesses continue to navigate complex economic landscapes, the ability to interpret and analyze these ratios will remain a vital skill for investors, analysts, and managers alike.

在财务分析领域，理解公司财务报表之间的关系对于做出明智的决策至关重要。在这些关系中，资产负债表-收益表比率的概念发挥着重要作用。这些比率帮助分析师和投资者通过比较资产负债表和收益表中的数据来评估公司的业绩和财务健康状况。资产负债表提供了公司在特定时间点的资产、负债和股东权益的快照，而收益表则总结了一个时期内的收入和支出，表明公司产生了多少利润或损失。通过检查资产负债表-收益表比率，可以深入了解公司运营的各个方面，例如盈利能力、效率和流动性。例如，从资产负债表和收益表派生出的一个常见比率是股东权益回报率（ROE）。这个比率衡量公司使用其股东权益产生利润的有效性。它通过将净收入（在收益表中找到）除以股东权益（来自资产负债表）来计算。较高的ROE表明公司在将股权融资转化为利润方面更为高效，这是投资者所青睐的特征。另一个重要的比率是负债与股东权益比率，它评估公司的财务杠杆。这个比率通过将总负债（来自资产负债表）除以股东权益来计算。较高的负债与股东权益比率可能表明公司在融资运营时严重依赖借款，这在公司面临收入下滑时可能构成风险。相反，较低的比率表明公司采取了更为保守的融资方式，这可能会受到投资者的青睐。此外，当前比率，即将流动资产与流动负债进行比较，也是资产负债表-收益表比率的另一个例子。这个比率有助于评估公司的短期流动性状况，表明其是否能够满足短期义务。当前比率大于1表明公司拥有的流动资产超过流动负债，这通常被视为积极的信号。总体而言，分析资产负债表-收益表比率为利益相关者提供了宝贵的信息。投资者可以利用这些比率在同一行业内对公司进行比较，帮助他们识别潜在的投资机会。金融分析师通常依赖这些比率来预测未来表现并评估与特定投资相关的风险。总之，掌握资产负债表-收益表比率的概念对于任何参与财务决策的人来说都是必不可少的。这些比率不仅提供了对公司财务状况的更深入理解，而且还作为评估业绩和做出战略选择的重要工具。随着企业继续在复杂的经济环境中航行，解读和分析这些比率的能力将始终是投资者、分析师和管理者的重要技能。