asset liability ratio

简明释义

资产负债比率

英英释义

例句

1.The asset liability ratio 资产负债比率 is a critical measure for banks and financial institutions.

对于银行和金融机构来说，资产负债比率 asset liability ratio 是一个关键指标。

2.Investors often look at the asset liability ratio 资产负债比率 before making investment decisions.

投资者通常在做出投资决策之前会查看资产负债比率 asset liability ratio。

3.A high asset liability ratio 资产负债比率 can signal potential liquidity issues.

高的资产负债比率 asset liability ratio 可能暗示潜在的流动性问题。

4.To improve the asset liability ratio 资产负债比率, the company decided to reduce its debt.

为了改善资产负债比率 asset liability ratio，公司决定减少债务。

5.The company's asset liability ratio 资产负债比率 indicates its financial stability.

公司的资产负债比率 asset liability ratio 表明其财务稳定性。

作文

In the world of finance and accounting, understanding various financial ratios is crucial for evaluating a company's performance and stability. One such important metric is the asset liability ratio, which plays a significant role in assessing a firm’s financial health. The asset liability ratio (资产负债比率) measures the relationship between a company’s total assets and its total liabilities. This ratio helps stakeholders understand how much of the company’s assets are financed by debt, providing insight into the company’s leverage and risk exposure.The formula for calculating the asset liability ratio is straightforward: it is derived by dividing total liabilities by total assets. A ratio of less than 1 indicates that a company has more assets than liabilities, which generally suggests a healthy financial position. Conversely, a ratio greater than 1 implies that a company has more liabilities than assets, potentially signaling financial distress or increased risk.For investors, the asset liability ratio is a vital tool for making informed decisions. It allows them to gauge how well a company can cover its debts with its available assets. For example, if a company has total assets of $1 million and total liabilities of $600,000, its asset liability ratio would be 0.6. This indicates that the company has sufficient assets to cover its liabilities, which may make it a more attractive investment option.On the other hand, a company with an asset liability ratio of 1.2, meaning it has $1.2 million in liabilities against $1 million in assets, might raise red flags for potential investors. This situation could indicate that the company is over-leveraged and may struggle to meet its financial obligations, especially during economic downturns.Moreover, the asset liability ratio is not only useful for investors but also for company management. By monitoring this ratio over time, management can make strategic decisions regarding financing and investment. If the ratio is trending upwards, management might consider reducing debt or increasing asset acquisition to maintain a balanced financial structure. Conversely, if the ratio is decreasing, it may signal the need for caution in spending or investing.It is also essential to compare the asset liability ratio with industry benchmarks. Different industries have varying standards for what constitutes a healthy ratio. For instance, capital-intensive industries like manufacturing may have higher acceptable ratios compared to technology firms, which typically have lower levels of debt. Therefore, context is key when interpreting the asset liability ratio.In conclusion, the asset liability ratio is a fundamental financial metric that provides valuable insights into a company’s financial stability and risk profile. Both investors and management can utilize this ratio to make informed decisions about investments, financing, and overall financial strategy. Understanding the implications of the asset liability ratio can lead to better financial planning and improved business outcomes.

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业绩和稳定性至关重要。其中一个重要的指标是资产负债比率，它在评估公司财务健康方面发挥着重要作用。资产负债比率（资产负债比率）衡量公司的总资产与总负债之间的关系。这个比率帮助利益相关者了解公司资产中有多少是通过债务融资的，从而提供对公司杠杆和风险暴露的洞察。计算资产负债比率的公式很简单：它是通过将总负债除以总资产得出的。比率小于1表明公司拥有的资产超过负债，这通常意味着财务状况良好。相反，比率大于1则意味着公司负债超过资产，这可能表明财务困境或风险增加。对于投资者而言，资产负债比率是做出明智决策的重要工具。它使他们能够评估公司能否用现有资产覆盖其债务。例如，如果一家公司总资产为100万美元，总负债为60万美元，则其资产负债比率为0.6。这表明该公司有足够的资产来覆盖其负债，这可能使其成为更具吸引力的投资选择。另一方面，一家资产负债比率为1.2的公司，即负债为120万美元，资产为100万美元，可能会引起潜在投资者的警惕。这种情况可能表明该公司杠杆过高，并可能在经济低迷时期难以满足其财务义务。此外，资产负债比率不仅对投资者有用，对公司管理层也是如此。通过监控这一比率，管理层可以就融资和投资做出战略决策。如果比率呈上升趋势，管理层可能会考虑减少债务或增加资产收购，以维持平衡的财务结构。相反，如果比率下降，可能表明需要在支出或投资方面保持谨慎。将资产负债比率与行业基准进行比较也至关重要。不同的行业对健康比率的标准各不相同。例如，资本密集型行业如制造业可能允许较高的比率，而技术公司通常负债水平较低。因此，在解释资产负债比率时，背景是关键。总之，资产负债比率是一个基本的财务指标，提供了对公司财务稳定性和风险状况的宝贵洞察。投资者和管理层都可以利用这一比率做出关于投资、融资和整体财务战略的明智决策。理解资产负债比率的含义可以导致更好的财务规划和改善的业务成果。