负债的

Working Capital,Current Ratio and Quick Ratio

营运资本、流动比率与速动比率

4. The Classification of Assets and Liabilities资产和负债... | Working Capital,Current Ratio and Quick Ratio营运资本、流动比率与速动比率 | 5. The Owners' Equity Section of the Balance Sheet资产负债表的业...

reckless misrepresentation

接收人

认可负债 recipient | 接收人 reckless misrepresentation | 罔顾实情的失实陈述 recognized certificate

without reference to

不管,不论,与...无

525. without prejudice to 在不影响...的情况下,无损 | 526. without reference to 不管,不论,与...无 | 527. working capital 营运资金(等于现有资产减去现有负债)

reorganization

资产重组

资产重组(Reorganization)是指企业改组为上市公司时将原企业的资产和负债进行合理划分和结构调整,经过合并、分立等方式,将企业资产和组织重新组合和设置.

Subordinated debt

次级债务

所谓"次级债务"(Subordinated Debt)是指固定期限不低于5年(包括5年),除非银行倒闭或清算,否则不用于弥补银行日常经营损失,且其索偿权排在存款和其他负债之后的商业银行长期债务.

Staff and worker bonus and welfare fundhe year(o

职工奖励及福利基金

预提费用 Accrued expensesaid 51 | 职工奖励及福利基金 Staff and worker' bonus and welfare fundhe year(o 52 | 一年内到期的长期负债 Long-term liabilities due within one yearinventorie 53

Effektiver Wert

实际价值

effektiv 有效的 | Effektiver Wert 实际价值 | Effektivverschuldung 有效负债

Working Capital )

营运资金

在重新定义净现金流量之前,需要对以下两个重要概念进行界定:营运资金(Working capital)和营运资金需求(Working capi-tal requirements). 传统上对营运资金的定义大致有如下三种:(1)"营运资金:流动资产-流动负债",也称净营运资金;

noncurrent method

对国外业务按现行汇率折合算法

current maturity of long term debt 本年内到期的长期负债 | noncurrent method 对国外业务按现行汇率折合算法 | current ratio 流动比率

got into scrapes

陷入困境

got into debt 负债 | got into scrapes 陷入困境 | got into the habit of 养成...的习惯

Fix, Unfix,Group,Ungroup：(固定, 不固定,成组, 不成组)

Align Components(元件对准) 79 | Fix, Unfix,Group,Ungroup(固定, 不固定,成组, 不成组) 80 | Select Net(选择线网) 80

glycol monoacetate：乙二醇一乙酸酯

glycol lubricant 乙二醇润滑剂 | glycol monoacetate 乙二醇一乙酸酯 | glycol monobenzyl ether 乙二醇一苄醚