liabilities & equity

简明释义

负债和权益

英英释义

例句

1.A high level of liabilities & equity 负债与权益 can indicate that a company is heavily financed through debt.

高水平的 负债与权益 liabilities & equity 可能表明公司主要通过债务融资。

2.Investors often look at the liabilities & equity 负债与权益 ratio to assess risk before investing.

投资者通常会查看 负债与权益 liabilities & equity 比率，以在投资前评估风险。

3.During the audit, the accountant reviewed the liabilities & equity 负债与权益 section for any discrepancies.

在审计过程中，会计师检查了 负债与权益 liabilities & equity 部分是否有任何不一致之处。

4.The company's balance sheet shows a healthy mix of liabilities & equity 负债与权益, indicating strong financial stability.

公司的资产负债表显示出健康的 负债与权益 liabilities & equity 组合，表明财务稳定性强。

5.Understanding liabilities & equity 负债与权益 is crucial for making informed financial decisions.

理解 负债与权益 liabilities & equity 对于做出明智的财务决策至关重要。

作文

Understanding the concepts of liabilities & equity is crucial for anyone interested in finance and accounting. These terms represent two of the three main components of a company's balance sheet, the third being assets. The balance sheet provides a snapshot of a company’s financial position at a specific point in time, making it essential for stakeholders to grasp these concepts thoroughly.Firstly, liabilities refer to the obligations or debts that a company owes to external parties. This can include loans, accounts payable, mortgages, and any other financial commitments. In essence, liabilities are what the company is obligated to pay in the future. They are classified into two main categories: current liabilities, which are due within one year, and long-term liabilities, which are due beyond one year. Understanding liabilities is vital because they can significantly impact a company’s cash flow and overall financial health.On the other hand, equity represents the ownership interest in the company after all liabilities have been deducted from the total assets. It is essentially what the shareholders own. Equity can come from various sources, including common stock, preferred stock, retained earnings, and additional paid-in capital. The equation that governs this relationship is Assets = Liabilities + Equity. This fundamental accounting equation illustrates that a company’s assets are financed either through debt (liabilities) or through the owner’s investment (equity).Investors often analyze liabilities & equity to determine a company’s financial stability and operational efficiency. A high level of liabilities compared to equity may indicate that a company is over-leveraged, which could pose risks during economic downturns. Conversely, a healthy balance between liabilities and equity suggests that a company is managing its debts responsibly while providing returns to its shareholders.Moreover, understanding liabilities & equity can help in making informed investment decisions. For instance, if an investor notices that a company has high liabilities but low equity, they might consider this a red flag and further investigate the reasons behind it. Similarly, companies with a strong equity position may be more appealing as they tend to have more financial flexibility and lower risk of insolvency.In conclusion, mastering the concepts of liabilities & equity is essential for anyone looking to navigate the world of finance effectively. These terms not only reflect a company’s financial obligations and ownership structure but also provide insights into its operational health and potential for growth. By understanding how liabilities and equity interact, investors and stakeholders can make better-informed decisions, ultimately contributing to their financial success. Knowledge of these concepts is not just beneficial for accountants or finance professionals; it is a valuable skill for anyone involved in business or investment activities.

理解负债与权益的概念对任何对金融和会计感兴趣的人来说都是至关重要的。这些术语代表公司资产负债表的三个主要组成部分中的两个，第三个是资产。资产负债表提供了公司在特定时间点的财务状况快照，因此利益相关者必须彻底掌握这些概念。首先，负债是指公司对外部方所欠的义务或债务。这可以包括贷款、应付账款、抵押贷款以及任何其他财务承诺。本质上，负债是公司未来必须支付的款项。它们分为两类：流动负债，即一年内到期的负债；长期负债，即超过一年到期的负债。理解负债至关重要，因为它们会显著影响公司的现金流和整体财务健康。另一方面，权益代表在扣除所有负债后公司所有者的权益。它本质上是股东所拥有的。权益可以来自多种来源，包括普通股、优先股、留存收益和额外实收资本。支配这种关系的方程是资产 = 负债 + 权益。这个基本的会计等式说明公司的资产是通过债务（负债）或所有者的投资（权益）来融资的。投资者通常分析负债与权益以确定公司的财务稳定性和运营效率。与权益相比，高负债水平可能表明公司过度杠杆化，这在经济低迷时期可能带来风险。相反，负债和权益之间的健康平衡表明公司在负责任地管理其债务，同时向股东提供回报。此外，理解负债与权益有助于做出明智的投资决策。例如，如果投资者注意到一家公司负债高但权益低，他们可能会将其视为警示信号，并进一步调查背后的原因。同样，具有强大权益状况的公司可能更具吸引力，因为它们往往具有更大的财务灵活性和较低的破产风险。总之，掌握负债与权益的概念对于任何希望有效驾驭金融世界的人来说都是必不可少的。这些术语不仅反映了公司的财务义务和所有权结构，还提供了对其运营健康和增长潜力的洞察。通过理解负债和权益之间的互动，投资者和利益相关者可以做出更明智的决策，从而最终促进他们的财务成功。对这些概念的了解不仅对会计师或金融专业人士有利；它也是参与商业或投资活动的任何人的宝贵技能。