流动负债

quick ratio

速动比率

例如,大部分信用管理人员都认为速动比率(quick ratio)为1时,意味着公司的短期偿债能力不存在问题,但是深入研究影响这一比率可信性的因素是很重要的. 速动比率=(现金+有价证券+应收账款)/流动负债,如某公司的速动比率为1,

temporary receipts

暂收款

228~229 其它流动负债 other current liabilities | 2283 暂收款 temporary receipts | 2284 代收款 receipts under custody

sales revenue

每百元销售收入占用流动资金

current debt ratio 流动负债比率 | sales revenue 每百元销售收入占用流动资金 | current fund employment rate 流动资金占有率

Obligation under finance lease

融资租赁责任

Non-current Liabilities 非流动负债 | Obligation under finance lease 融资租赁责任 | – due after on year -於一年后到期 604 –

Financed by

资金来源

Total assets less current liabilities总资产减流动负债1,084,812913,042 | Financed by:资金来源: | Capital and reserves股本及储备

creditors

债务

Current liabilities流动负债 | Creditors债务 | Short term bank loan短期银行贷款

cash assets

现金资产(包括现金、银行往来、运送现金等项目)

Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率 | Cash assets 现金资产(包括现金、银行往来、运送现金等项目) | Cash audit 现金审计

temporary recepts

暂收款

228~229 其它流动负债 other current labltes | 2283 暂收款 temporary recepts | 2284 代收款 recepts under custody

other advance recepts

其它预收款

2262 预收收入 revenue receved n advance | 2268 其它预收款 other advance recepts | 228~229 其它流动负债 other current labltes

Cash Surrender Value

现金退保金

cash statement现金报表 | cash surrender value现金退保金 | cash to current liability ratio 现金对流动负债比率

Senior Chief made the swim to the Aleutian Islands：军士长游泳去了阿留申群岛

Some people actually believe|有些人真的相信 | Senior Chief made the swim to the Aleutian Islands.|军士长游泳去了阿留申群岛 | He's standing on a distant beach somewhere|此时他正在某个遥远的海滩

plebeianism：庶民风格

plebeian 平民 | plebeianism 庶民风格 | plebiscitary 平民表决法令的