debt to equity

简明释义

债转股

英英释义

例句

1.A high debt to equity ratio can be a red flag for potential investors.

高负债与股本比率可能是潜在投资者的一个警示信号。

2.The management team decided to reduce the debt to equity ratio by paying off some loans.

管理团队决定通过偿还一些贷款来降低负债与股本比率。

3.Investors often look at the debt to equity ratio to assess the financial risk of a company.

投资者通常会查看负债与股本比率来评估公司的财务风险。

4.The company's debt to equity ratio is higher than the industry average, indicating a greater reliance on borrowed funds.

该公司的负债与股本比率高于行业平均水平，表明对借款资金的依赖更大。

5.A low debt to equity ratio suggests that a company is not heavily reliant on debt financing.

较低的负债与股本比率表明公司并不严重依赖债务融资。

作文

Understanding the concept of debt to equity is crucial for anyone involved in finance or business management. The debt to equity ratio is a financial metric that compares a company's total liabilities to its shareholder equity. This ratio is significant as it provides insights into the financial leverage of a company, indicating how much debt is used to finance the company's assets relative to the equity provided by shareholders.In essence, a higher debt to equity ratio suggests that a company is primarily financed through debt, which can be risky if not managed properly. Conversely, a lower ratio indicates that a company relies more on equity financing, which may be perceived as less risky but could also limit growth potential due to less capital available for investment.For instance, consider a startup that has taken on substantial loans to fund its operations. If the startup has a debt to equity ratio of 2:1, this means it has twice as much debt as equity. While this might allow the startup to grow quickly, it also poses a risk if the revenue does not meet expectations. High levels of debt can lead to increased interest payments and financial strain, especially during economic downturns.On the other hand, established companies often have stable cash flows and may choose to maintain a higher debt to equity ratio to take advantage of tax benefits associated with debt financing. Interest payments on debt are tax-deductible, which can enhance profitability. However, this strategy requires careful monitoring to ensure that the company does not become over-leveraged, which could lead to bankruptcy in extreme cases.Investors and analysts often look at the debt to equity ratio when assessing a company’s financial health. A ratio above 1 may indicate higher risk, while a ratio below 1 suggests a more conservative approach to financing. However, the ideal ratio can vary significantly across industries. For example, utility companies often operate with higher debt to equity ratios due to their stable revenue streams, whereas technology firms may prefer lower ratios to maintain flexibility for innovation and growth.In conclusion, the debt to equity ratio is a vital tool for evaluating a company’s financial structure and risk profile. Understanding this metric helps stakeholders make informed decisions regarding investments and financing strategies. As businesses navigate the complexities of capital structure, maintaining an optimal debt to equity balance is essential for sustainable growth and financial stability.

理解债务与股本比率的概念对于任何参与金融或商业管理的人来说都是至关重要的。债务与股本比率是一个财务指标，用于比较公司的总负债与股东权益。这个比率非常重要，因为它提供了公司财务杠杆的见解，表明公司用于融资资产的债务与股东提供的股本的比例。从本质上讲，更高的债务与股本比率表明公司主要通过债务融资，这在管理不当时可能会带来风险。相反，较低的比率则表明公司更依赖股本融资，这可能被视为风险较小，但由于可用于投资的资本较少，也可能限制增长潜力。例如，考虑一家初创公司，该公司已承担大量贷款以资助其运营。如果该初创公司的债务与股本比率为2:1，这意味着它的债务是股本的两倍。虽然这可能使初创公司快速增长，但如果收入未达到预期，这也带来了风险。高水平的债务可能导致增加的利息支付和财务压力，尤其是在经济低迷时期。另一方面，成熟公司通常具有稳定的现金流，可能选择维持更高的债务与股本比率以利用与债务融资相关的税收优惠。债务的利息支付是税前扣除的，这可以提高盈利能力。然而，这种策略需要仔细监控，以确保公司不会过度杠杆化，这在极端情况下可能导致破产。投资者和分析师通常会在评估公司的财务健康状况时查看债务与股本比率。比率超过1可能表明更高的风险，而比率低于1则表明对融资的更保守的方法。然而，理想的比率在不同的行业之间可能会有显著差异。例如，公用事业公司通常因其稳定的收入流而运营较高的债务与股本比率，而科技公司可能更喜欢较低的比率，以保持灵活性以进行创新和增长。总之，债务与股本比率是评估公司财务结构和风险特征的重要工具。理解这一指标有助于利益相关者在投资和融资策略方面做出明智的决策。随着企业在资本结构的复杂性中航行，保持最佳的债务与股本比率平衡对于可持续增长和财务稳定至关重要。