consolidated balance sheet

简明释义

合并资产负债表

英英释义

例句

1.Investors often analyze the consolidated balance sheet to assess the overall value of a company.

投资者通常会分析合并资产负债表以评估公司的整体价值。

2.The consolidated balance sheet showed a significant increase in assets compared to the previous year.

与去年相比，合并资产负债表显示资产有显著增加。

3.The company's annual report included a detailed consolidated balance sheet that provided insights into its financial health.

公司的年度报告包括了一份详细的合并资产负债表，提供了其财务健康状况的见解。

4.A strong consolidated balance sheet indicates that a company has a solid capital structure.

强劲的合并资产负债表表明公司拥有稳固的资本结构。

5.Before making a decision, the board reviewed the consolidated balance sheet for potential risks.

在做出决定之前，董事会审查了合并资产负债表以识别潜在风险。

作文

A consolidated balance sheet is an essential financial document that provides a comprehensive overview of a company's financial position at a specific point in time. It combines the assets, liabilities, and equity of a parent company and its subsidiaries into a single report. This financial statement is crucial for stakeholders, including investors, creditors, and management, as it reflects the overall health of a business group. Understanding a consolidated balance sheet is key to assessing a company's performance and making informed decisions.To begin with, the importance of a consolidated balance sheet lies in its ability to present a unified view of the financial status of a parent company and all of its subsidiaries. When companies grow through acquisitions or mergers, they often operate multiple entities under one umbrella. A consolidated balance sheet aggregates the financial data from these various entities, allowing stakeholders to see the total assets, liabilities, and equity in one place. This holistic view is critical for evaluating the true financial strength of the entire organization.Moreover, a consolidated balance sheet helps in eliminating intercompany transactions, which can distort the financial picture if viewed separately. For instance, if one subsidiary sells goods to another, those transactions might inflate the revenue figures if not properly accounted for. By consolidating the financial statements, these intercompany transactions are removed, providing a clearer picture of the actual financial performance of the business as a whole.In addition to presenting a clearer financial picture, a consolidated balance sheet also enhances transparency. Investors and creditors are more likely to trust a company that provides a detailed breakdown of its financial health. They can analyze the combined assets and liabilities to make better predictions about future performance and risk. For example, if a company has significant liabilities relative to its assets, it may indicate financial distress, prompting investors to reconsider their investment strategies.Furthermore, analyzing a consolidated balance sheet can reveal trends over time. By comparing consolidated balance sheets from different periods, stakeholders can identify patterns in asset growth, liability management, and equity changes. This trend analysis is vital for strategic planning and forecasting, helping management to make informed decisions about future investments, cost management, and resource allocation.In conclusion, a consolidated balance sheet is not just a mere collection of numbers; it is a vital tool for understanding the financial health of a company and its subsidiaries. It provides a comprehensive view of assets, liabilities, and equity, eliminates intercompany transactions, enhances transparency, and allows for trend analysis. For anyone involved in finance, whether as an investor, creditor, or manager, mastering the interpretation of a consolidated balance sheet is essential for making sound financial decisions and ensuring the long-term success of the organization.

合并资产负债表是一个重要的财务文件，提供了公司在特定时间点的财务状况的全面概述。它将母公司及其子公司的资产、负债和股东权益合并成一份报告。该财务报表对包括投资者、债权人和管理层在内的利益相关者至关重要，因为它反映了整个商业集团的健康状况。理解合并资产负债表对于评估公司的业绩和做出明智决策至关重要。首先，合并资产负债表的重要性在于它能够呈现母公司及其所有子公司的财务状况的统一视图。当公司通过收购或合并而扩展时，它们通常在一个伞形结构下运营多个实体。合并资产负债表汇总了这些不同实体的财务数据，使利益相关者能够在一个地方看到总资产、负债和股东权益。这种整体视图对于评估整个组织的真正财务实力至关重要。此外，合并资产负债表有助于消除公司间交易，这可能会扭曲如果单独查看的财务图景。例如，如果一个子公司向另一个子公司出售商品，如果没有正确核算，这些交易可能会夸大收入数字。通过合并财务报表，这些公司间交易被删除，从而提供了更清晰的业务整体实际财务表现的图景。除了提供更清晰的财务图景外，合并资产负债表还增强了透明度。投资者和债权人更可能信任提供详细财务健康状况分析的公司。他们可以分析合并的资产和负债，以便更好地预测未来的业绩和风险。例如，如果一家公司相对于其资产有大量负债，这可能表明财务困境，促使投资者重新考虑他们的投资策略。此外，分析合并资产负债表可以揭示随时间变化的趋势。通过比较不同期间的合并资产负债表，利益相关者可以识别资产增长、负债管理和股东权益变化的模式。这种趋势分析对于战略规划和预测至关重要，帮助管理层做出关于未来投资、成本管理和资源分配的明智决策。总之，合并资产负债表不仅仅是一堆数字；它是理解公司及其子公司财务健康的重要工具。它提供了资产、负债和股东权益的全面视图，消除了公司间交易，增强了透明度，并允许进行趋势分析。对于任何参与财务工作的人，无论是作为投资者、债权人还是管理者，掌握合并资产负债表的解读对于做出合理的财务决策和确保组织的长期成功至关重要。