aggregate balance sheet; general balance sheet

简明释义

总资产负债表

英英释义

例句

1.The company's aggregate balance sheet 综合资产负债表 showed a significant increase in total assets this quarter.

公司的综合资产负债表 aggregate balance sheet 显示本季度总资产显著增加。

2.A detailed general balance sheet 一般资产负债表 is essential for understanding a company's liabilities.

详细的一般资产负债表 general balance sheet 对于理解公司的负债至关重要。

3.The auditor requested the aggregate balance sheet 综合资产负债表 for the last five years during the review.

审计师在审查期间要求提供过去五年的综合资产负债表 aggregate balance sheet。

4.The aggregate balance sheet 综合资产负债表 reflects the overall financial position of the organization.

该综合资产负债表 aggregate balance sheet 反映了组织的整体财务状况。

5.Investors often analyze the general balance sheet 一般资产负债表 to assess the financial health of a business.

投资者通常分析一般资产负债表 general balance sheet 来评估企业的财务健康状况。

作文

In the world of finance and accounting, understanding various financial statements is crucial for both businesses and investors. One of the key documents that provide insight into a company's financial health is the balance sheet. Among the different types of balance sheets, the aggregate balance sheet (综合资产负债表) and the general balance sheet (一般资产负债表) stand out as essential tools for analyzing a company's assets, liabilities, and equity at a specific point in time.The aggregate balance sheet is a comprehensive overview that consolidates all of a company's financial information into one document. This type of balance sheet includes all subsidiaries and divisions, providing a holistic view of the organization's financial standing. For investors, this means they can assess the overall financial health of the company without having to sift through multiple individual balance sheets. The aggregate balance sheet is particularly useful for larger corporations with various business units, as it allows stakeholders to see how different parts of the business contribute to the total financial picture.On the other hand, the general balance sheet focuses on the core operations of a business. It typically includes only the primary assets and liabilities directly related to the main business activities. This type of balance sheet is beneficial for internal management purposes, as it provides a clear snapshot of the company's operational efficiency without the complexities introduced by subsidiaries or unrelated investments. By examining the general balance sheet, managers can make informed decisions about resource allocation, operational improvements, and strategic planning.Both the aggregate balance sheet and the general balance sheet serve distinct purposes and cater to different audiences. Investors looking for a broad understanding of a company's financial position will benefit from the aggregate view, while internal stakeholders, such as management and employees, may find more value in the general perspective. Understanding the differences between these two types of balance sheets is vital for anyone involved in financial analysis or decision-making.Moreover, the presentation and interpretation of these balance sheets can significantly impact a company's perceived value. Investors often rely on the information presented in the aggregate balance sheet to gauge the company's overall performance and potential for growth. A strong aggregate position can attract more investors, while a weak one may raise red flags. Conversely, the general balance sheet can help management identify areas for improvement and streamline operations, ultimately contributing to a stronger aggregate position.In conclusion, the aggregate balance sheet and the general balance sheet are indispensable tools in the realm of finance. They provide valuable insights into a company's financial status, each serving unique purposes for different stakeholders. By mastering the concepts behind these financial statements, individuals can enhance their understanding of a company's performance and make more informed financial decisions. Whether you are an investor, a manager, or a student of finance, grasping the nuances of these balance sheets will undoubtedly contribute to your financial literacy and analytical skills.

在金融和会计的世界中，理解各种财务报表对企业和投资者至关重要。提供公司财务健康状况洞察的关键文件之一是资产负债表。在不同类型的资产负债表中，综合资产负债表和一般资产负债表作为分析公司在特定时间点的资产、负债和股东权益的重要工具而脱颖而出。综合资产负债表是一个全面的概述，将公司的所有财务信息整合到一份文件中。这种类型的资产负债表包括所有子公司和部门，提供了组织财务状况的整体视图。对于投资者而言，这意味着他们可以评估公司的整体财务健康状况，而无需翻阅多个单独的资产负债表。综合资产负债表尤其适用于拥有多个业务单位的大型公司，因为它使利益相关者能够看到业务的不同部分如何对整体财务状况作出贡献。另一方面，一般资产负债表专注于企业的核心运营。它通常仅包括与主要业务活动直接相关的主要资产和负债。这种类型的资产负债表对于内部管理目的非常有利，因为它提供了公司运营效率的清晰快照，而不会因子公司或无关投资而增加复杂性。通过检查一般资产负债表，管理层可以做出关于资源分配、运营改进和战略规划的明智决策。综合资产负债表和一般资产负债表都具有不同的目的，面向不同的受众。希望获得公司财务状况广泛了解的投资者将从综合视角中受益，而内部利益相关者（如管理层和员工）可能会发现一般视角更具价值。理解这两种类型资产负债表之间的区别对于任何参与财务分析或决策的人来说至关重要。此外，这些资产负债表的呈现和解释会显著影响公司的感知价值。投资者通常依赖于综合资产负债表中提供的信息来评估公司的整体表现和增长潜力。强大的综合地位可以吸引更多投资者，而疲弱的则可能引起警惕。相反，一般资产负债表可以帮助管理层识别改进领域并精简操作，最终有助于增强综合地位。总之，综合资产负债表和一般资产负债表是在金融领域不可或缺的工具。它们提供了有关公司财务状况的宝贵见解，各自为不同利益相关者服务。通过掌握这些财务报表背后的概念，个人可以增强对公司业绩的理解，并做出更明智的财务决策。无论您是投资者、管理者还是金融学生，掌握这些资产负债表的细微差别无疑将有助于您的财务素养和分析能力。