流动负债

Net Working Capital - Equal to Current Assets (e.g. cash, inventory, accounts receivable) less Current Liabilities (e.g. accounts payable, accrued expenses).

净营运资本–等于流动资产（如现金、库存、应收帐款）减去流动负债。

The acid test ratio shows that the company is unable to pay its debts on time.

流动资产与流动负债比率显示该公司不能按时偿还债务。

A device used to convert direct current into alternating current .

它表达了流动资产与流动负债之间的关系。

Although adopters exhibit higher current assets and lower current liabilities, they tend to display lower quiek asset ratio.

虽然采用具有更高流动资产及较低流动负债，它们往往显示低quiek资产比率。

Quick ratio is the measurement of the company's ability to reimburse current liabilities and it is an important indicator of current ratio.

速动比率衡量企业流动资产中可以立即用于偿付流动负债的能力，是流动比率的一个重要辅助指标。

How can an accurate analysis of the data on various types of financial statements, the data to fully play its due role in it, I think, just from the simple to analyze the current ratio and quick ratio is not enough, but should be current assets and current liabilities in the specific analysis of their composition, they can clearly understand the specific content of these two indicators, complemented by other analysis of other indicators, combined, can a comprehensive analysis of enterprise short-term solvency.

如何才能准确分析各类财务报表上的数据，使数据充分发挥出其应有的作用呢，笔者认为，仅从简单的流动比率和速动比率来分析是远远不够的，而应该从流动资产和流动负债中具体分析其组成成分，才能更清晰的理解这两个指标的具体内容，另辅以其他分析指标，结合起来，才能综合分析企业短期偿债能力。

Purchases of noncurrent assets, such as plant and equipment, reduce the current assets or increase current liabilities, in either case, working capital is reduced.

购买非流动资产如厂房设备减少了流动资产，或增加了流动负债。不论哪种情况，都减少了营运资本。

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。

Note that the accrued liability for bond interest payable will be paid within a few months and, therefore, is classified as a current liability.

需注意，应付债券利息的应计负债将于几个月内支付，因此作为流动负债。

The labia have now been sutured together almost completely.The drains and the Foley catheter come out at the top.

此刻阴唇已经几乎完全的缝在一起了，排除多余淤血体液的管子和Foley导管从顶端冒出来。

To get the business done, I suggest we split the difference in price.

为了做成这笔生意，我建议我们在价格上大家各让一半。