流动资产

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 increase of these current assets are deducted from net income, the increase of current liabilities such as accounts payable, accrued liabilities, income taxes payable are added to net income.

相应地，这些流动资产的增加额要从净收益中减去，像应付账款、应计负债、应付所得税等流动负债的增加额要加到净收益上。

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。

Applicants must be over 35, earn at least $500,000 a year or have a minimum of $4 million in liquid assets, entrusted assets or divorce settlement.

报名者必须在35岁以上，年收入不得低于50万美元，流动资产、信托资产或离婚分得资产至少为400万美元。

Mobile Enterprise liquidity ratio is the ratio of current assets to current liabilities ratio.

流动比率是企业流动资产与流动负债的比率。

Based on the above classification, the dissertation puts forward an idea that the quality of main asset items (current assets, fixed assets, investment, intangible assets and deferred taxes) can be analyzed according to the assets'unique characteristics.

然后，论文以上述分类为基础，提出了对企业主要资产项目（流动资产、固定资产、对外投资、无形资产和递延税款等）的质量按照资产本身的独有特性进行分析的方法。

Fitch develops its own cash flow models to evaluate the cash flow and liquidity dynamics of the structure.

Fitch 开发它自己的现金流动模型评估结构的现金流动和流动资产动力学。

Article 6 State assets to be evaluated shall include fixed assets, current assets, invisible assets, and other forms of assets.

第六条 国有资产评估范围包括：固定资产、流动资产、无形资产和其他资产。

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。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了