asset liability ratio

简明释义

资产负债比

英英释义

例句

1.During the audit, the asset liability ratio 资产负债比率 was found to be below industry standards.

在审计过程中，发现资产负债比率 asset liability ratio 低于行业标准。

2.The company's asset liability ratio 资产负债比率 improved significantly after restructuring its debts.

在重组债务后，公司的资产负债比率 asset liability ratio 明显改善。

3.Investors often look at the asset liability ratio 资产负债比率 to assess a firm's financial stability.

投资者通常会查看资产负债比率 asset liability ratio 来评估公司的财务稳定性。

4.A high asset liability ratio 资产负债比率 may indicate potential liquidity issues for the business.

高资产负债比率 asset liability ratio 可能表明企业潜在的流动性问题。

5.The bank requires all its clients to maintain a minimum asset liability ratio 资产负债比率 to ensure they can meet their obligations.

银行要求所有客户维持最低的资产负债比率 asset liability ratio 以确保他们能够履行义务。

作文

Understanding the concept of financial ratios is essential for anyone involved in business or finance. One critical ratio that investors and analysts often examine is the asset liability ratio. This ratio provides insight into a company’s financial health by comparing its total assets to its total liabilities. In simple terms, the asset liability ratio (资产负债比率) helps stakeholders understand how well a company can cover its debts with its assets.The asset liability ratio is calculated by dividing the total liabilities of a company by its total assets. The formula is as follows: Asset Liability Ratio = Total Liabilities / Total Assets.A ratio less than one indicates that a company has more assets than liabilities, which is generally a positive sign. It suggests that the company is in a good position to meet its financial obligations. Conversely, a ratio greater than one implies that a company has more liabilities than assets, which could be a cause for concern. This situation may indicate potential financial distress, making it harder for the company to secure loans or attract investors.For example, consider a hypothetical company, XYZ Corp. If XYZ Corp has total assets worth $1 million and total liabilities amounting to $800,000, the asset liability ratio would be calculated as follows:Asset Liability Ratio = $800,000 / $1,000,000 = 0.8.This ratio of 0.8 indicates that XYZ Corp has a healthy balance between its assets and liabilities. Investors might view this positively, as it shows that the company is not over-leveraged and has a solid foundation for growth.On the other hand, if another company, ABC Inc., has total assets of $500,000 and total liabilities of $600,000, the calculation would yield:Asset Liability Ratio = $600,000 / $500,000 = 1.2.In this case, the ratio of 1.2 raises red flags for potential investors. It suggests that ABC Inc. has more liabilities than assets, which could lead to challenges in meeting its financial obligations. Such a scenario might deter investors from injecting capital into the company, as they may perceive it as a risky investment.Moreover, the asset liability ratio is particularly useful when comparing companies within the same industry. Different industries have varying standards for asset and liability management. For instance, utility companies often operate with higher debt levels due to the nature of their business, whereas technology firms may have lower debt ratios due to their reliance on intangible assets.In conclusion, the asset liability ratio (资产负债比率) serves as a vital tool for assessing a company's financial stability. By providing a clear picture of how a company's assets compare to its liabilities, this ratio helps investors make informed decisions. Understanding this ratio is crucial for anyone looking to invest in or analyze a business's financial health. A balanced asset liability ratio can signify a strong financial position, while an imbalanced ratio can be a warning sign of potential risks ahead.

理解财务比率的概念对任何参与商业或金融的人来说都是至关重要的。投资者和分析师通常会检查的一个关键比率是资产负债比率。这个比率通过比较公司的总资产与总负债，提供了公司财务健康状况的洞察。简单来说，资产负债比率（资产负债比率）帮助利益相关者理解公司如何用其资产来覆盖债务。资产负债比率的计算方法是将公司的总负债除以其总资产。公式如下：资产负债比率 = 总负债 / 总资产。比率小于1表示公司拥有的资产超过负债，这通常是一个积极的信号。它表明公司在满足财务义务方面处于良好位置。相反，比率大于1则意味着公司负债超过资产，这可能是一个令人担忧的情况。这种情况可能表明潜在的财务困境，使公司更难获得贷款或吸引投资者。例如，考虑一个假设的公司XYZ公司。如果XYZ公司的总资产价值为100万美元，而总负债为80万美元，则资产负债比率的计算如下：资产负债比率 = 80万美元 / 100万美元 = 0.8。这个0.8的比率表明XYZ公司在资产与负债之间保持健康的平衡。投资者可能会对此持积极态度，因为这表明公司没有过度杠杆，并且具有良好的增长基础。另一方面，如果另一家公司ABC公司总资产为50万美元，总负债为60万美元，则计算结果为：资产负债比率 = 60万美元 / 50万美元 = 1.2。在这种情况下，1.2的比率对潜在投资者提出了警示信号。它表明ABC公司的负债超过资产，这可能导致在满足财务义务方面面临挑战。这样的情况可能会使投资者不愿意向公司注入资本，因为他们可能将其视为高风险投资。此外，资产负债比率在比较同一行业内的公司时特别有用。不同的行业在资产和负债管理方面有不同的标准。例如，公用事业公司由于其业务性质，通常会运营较高的债务水平，而科技公司由于依赖无形资产，可能拥有较低的债务比率。总之，资产负债比率（资产负债比率）作为评估公司财务稳定性的关键工具。通过清晰地展示公司资产与负债的比较，这个比率帮助投资者做出明智的决策。理解这一比率对于任何希望投资或分析企业财务健康状况的人来说都是至关重要的。平衡的资产负债比率可以标志着强大的财务状况，而不平衡的比率则可能是潜在风险的警告信号。