查询词典 current liabilities

Liabilities can be classified in the balance sheet as current or long-term liabilities.

负债可分为：在资产负债表中作为当前或长期负债。

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。

Equals quick assets (cash, marketable securities, and net receivables) devided by current liabilities.

是指以流动资产减去存货除以流动负债得出的比率，也称为速动比率，是衡量企业支付能力的一项重要指标。

An acid-test of 1:1 is considered satisfactory unless the majority of your "quick assets" are in accounts receivable, and the pattern of accounts receivable collection lags behind the schedule for paying current liabilities.

酸性试验为1：1相当满意，除非你大部分"快速资产"是应收帐款、应收帐款及收款方式落后时间表缴纳流动负债。

Whether the enterprise can repay the short-term debt depends on that how much short-term debt existing and how much current liabilities cashable to repay the debts.

企业能否偿还短期债务，要看有多少短期债务，以及有多少可变现偿债的流动资产。

Rather, they are "Unearned Revenue" classified under Current Liabilities.

现金'。''并非营业收入，而是&预收收入&，属于流动负债。

It must be pointed out that the net income shown in the income statement is an accounting profit, not cash flow. In the computation of accounting profit, cash receipts from selling farecards are not recognised as revenue. Rather, they are "Unearned Revenue" classified under Current Liabilities.

这里要特别指出的是，损益表呈现的是公司的&会计损益&，而不是&现金收支&，例如巴士公司售出车资卡收进的现金并非营业收入，而是&预收收入&，属于流动负债，因此表现于资产负债表中的负债，而非损益表中的收入。

It must be pointed out that the net income shown in the income statement is an accounting profit, not cash flow. Inthe computation of accounting profit, cash receipts from selling farecards are not recognised as revenue. Rather, they are "Unearned Revenue" classified under Current Liabilities.

这里要特别指出的是，损益表呈现的是公司的&会计损益&，而不是&现金收支&，例如巴士公司售出车资卡收进的现金并非营业收入，而是&预收收入&，属于流动负债，因此表现于资产负债表中的负债，而非损益表中的收入。

Generally believed that the quick-moving ratio 1:1 is considered reasonable.It shows that enterprises are one yuan per dollar of current liabilities liquid assets (that is, cash or near cash assets) do guarantee.

一般认为，1：1的速动比率被认为是合理的，它说明企业每1元流动负债有1元的速动资产（即有现款或近似现款的资产）做保证。

However, in the semi-annual report reflects the company to current liabilities 1,893,000,000 yuan, mainly due to expire within a year of banks and other interest-bearing loans to increase.

然而，反映了在半年度报告，该公司目前的负债18.930亿元，主要是由于到期内银行和其他利益一年息贷款增加。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新