流动资产

And it is also the precondition on the reformation of administrant system of State-owned Enterprise to design the modern enterprise system.

国有产权转让是促进国有资产合理流动，实施国有经济布局和结构战略性调整的重要手段，也是当前改革国有企业管理制度，构建现代企业制度的前提条件。

In addition, due to the avalanche increase of total asset, liquidity ratio is declined.

另外，由於总资产大幅增加，使得流动比率下降。

The results show that current ratio and quick ratio, cash flow ratio, total asset turnover and return on assets are the most important variables to provide significantly discrimination ability.

本文实证如下：在财务变数中以强调短期偿债能力的速动比率和流动比率、现金基础的现金流量比率指标以及经营能力和获利能力上之总资产周转率与资产报酬率等，於财务危机预警上占重要的区别能力。

Current liabilities are expected to be paid within a year of the date of the balance sheet.

流动负债是需要在资产负债表日之前的一年内流动负债是需要在资产负债表日之前的一年内需要偿还的债务。

This means, says Mr Jen, that oil exporters' assets are more footloose than those of Asian central banks.

Jen先生说，这意味着，石油出口国的资产比亚洲中央银行的资产更容易四处流动。

"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。

In order to avoid the limitation of using only Tobin's Q to evaluate marketing performance and return on equity to evaluate financial performance, this paper introduces factor analysis to calculate synthesized performance, successfully processing totally 12 original indexes, such as return on net sales, average return on equity, return on total assets, per share earning ratio, current ratio, quick ratio, debt to assets ratio, rate of stock-turn, accounts receivable turnover, total asset turnover, main business growth rate, and total assets growth rate.

为了避免单纯使用托宾Q值度量企业市场业绩以及使用净资产收益率等单一财务指标度量企业财务业绩的缺陷，该文运用了因子分子法求得上市公司的综合绩效，成功地对总共12个原始绩效指标，如销售净利率、平均净资产收益率、总资产报酬率、每股收益、流动比率、速动比率、资产负债率、存货周转率、应收账款周转率、总资产周转率、主营业务收入增长率以及总资产增长率等进行了处理。

Below planned economy system, asset of land of this a huge sum is implicit the free in land, termless, use without flow in, realize rise in value impossibly, as management city, management land new concept stands really, will be dish of work the state-owned land asset of this a huge sum produces positive effect.

在计划经济体制下，这笔巨额土地资产隐含在土地的无偿、无限期、无流动使用之中，不可能实现增值，随着经营城市、经营土地新理念的确立，将为盘活这笔巨额的国有土地资产发挥积极作用。

It affects the structure of assets and liabilities of the bank system, also present challenges to the financial market participants and the deciders. Capital moving across borders makes it much easier that local financial crisis turns into a global problem. It is an acid test to the state's financial security of the emerging market.

国际资本流动影响银行体系的资产负债结构和金融市场的结构，给金融市场参与者和决策者带来了挑战，而且资本的跨国流动使得局部金融危机在国际间能够迅速传染，令各国面临的风险显著增加，对各国特别是新兴市场国家的金融安全形成严峻考验。

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。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。