流动负债

词组短语

current liabilities · cash liabilities · floating liabilities · immediate liabilities

与流动负债相关的网络例句 [注：此内容来源于网络，仅供参考]

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

The most common ratio using current asset and current -liability data is the current ratio, which is

利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。

The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.

利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。

Article 12 The assets and liabilities shall be presented as current and non-current assets and liabilities, respectively.

第十二条资产和负债应当分别流动资产和非流动资产、流动负债和非流动负债列示。

For example, an important index of the financial state of business, derivable from the classified balance sheet, is the ratio of current assets to current liabilities.

可以从分类资产负债表得出反映一个公司经济状况的重要指数—流动资产与流动负债的比率。一般来说，这种比率应该是 2：1，也就是说，流动资产应该是流动负债的两倍。

In the end, there is a brief conclusion . The conclusion of this passage mainly includes: The listed companies have obvious preference for stock right financing, and the financing order is stock right financing, the short-term debt, endogenous financing, the long-term debt, which differs from that of western countries; Financing structure is characterized by comparatively lower asset-liability rate, higher floating debt and lower long-term debt; The governance structure is irrational, and the shareholders" meeting perform practically no function. In the meanwhile, board of director structure is unreasonable, which is highly coincident with the manager layer. Board of supervisors" independent character is poor, while manager layer is lacking in restraints and supervision; The interdynamic

本文的结论：上市公司有明显的股权融资偏好，融资顺序为股权融资、短期负债、内源融资、长期负债，这与西方国家上市公司的融资顺序不同；融资结构具有资产负债率相对较低，流动负债偏高、长期负债偏低的特征；治理结构不合理，股东大会形同虚设、董事会结构不合理、董事会与经理层高度重合、监事会独立性不强、经理层缺乏约束与监督；治理结构与融资策略选择的互动关系不强；独立董事比例与资产负债率正相关，工业、公用事业与资产负债率负相关，商业与流动负债率正相关，第一大股东持股比例与流动负债率负相关，第一大股东持股比例与长期负债率正相关，执行董事比例、工业、商业与长期负债率负相关。

"Other definitions include ratio of quick assets to current liabilities , ratio of cash plus near-cash assets to current liabilities , and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities ."

其他定义还有：速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金、应收帐款和某些投资的市价与流动负债的比率等。

Other definitions include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金，应收帐款和某些投资的市价与流动负债的比率等。

Other s include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金，应收帐款和某些投资的市价与流动负债的比率等。

S include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金、应收帐款和某些投资的市价与流动负债的比率等。

与流动负债相关的网络解释 [注：此内容来源于网络，仅供参考]

current liabilities：流动负债

)21-22 流动负债(Current liabilities) 凡在正常营运过程中需於一年内以流动资产或其他流动负债偿付之负债,或依债权人之要求,随时应予偿付之负债皆属之.

Other current liabilities：其他流动负债

2270 其他流动负债(Other current liabilities) 凡不属於上列各项之其他流动负债皆属之. 发生之数,记入贷方;转销之数,记入借方. 其贷方馀额,表示有其他流动负债之总额. 24 长期负债(Long-term liabilities) 凡到期日在一年或一个营业周转期以上(以较长者为准)之债务,

Other current liabilities：其它流动负债

228~229 其它流动负债(other current liabilities) 指不能归属于前述各款之流动负债. 231 应付公司债(corporate bonds payable) 凡公司奉核准并已发行之公司债皆属之. 232 长期借款(long-term loans payable) 指到期日在一年或一个营业周期以上之借款.

Total current liabilities：流动负债合计

其他流动负债 Other current liabilities | 流动负债合计 Total current liabilities | 长期借款 Long-term loans payable

Net current liabilities：流动负债净额

one year 可换股票据 21 - 15,640 | Net current liabilities 流动负债净额 (3,476) (16,643) | Total assets less current liabilities 总资产减流动负债 73,276 30,324

Net current liabilities：净流动负债

Total equity and liabilities 权益与负债总额 | Net current liabilities净流动负债 | Total assets less current liabilities减流动负债后的总资产

Net current liabilities：流动负债净值

应付税项 Taxation payable (380 ) (433 ) | 流动负债净值 Net current liabilities (1,582 ) (524 ) | 总资产减流动负债 Total assets less current liabilities 46,099 44,637

current liability：流动负债

营运资本(Working Capital)通常被定义为:流动资产减流动负债. 流动资产(Current Asset)主要内容有:流动负债(Current Liability)主要内容有:

current liability：负债 流动负债

负债 liability | 负债 流动负债current liability | 非流动负债Non-current liability

accrued liability：应计负债,流动负债

accrued items 应计项目 | accrued liability 应计负债,流动负债 | accrued payables 应付的未付款项