现金资产

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 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。

The cash is a business felloe lubricant, there is no enough lubricant, the machine stops an operation because of rubbing, have no enough the business activity of cash is also such, but because the cash belongs to not income a property, so reserve cash of the cost is very expensive, cash's holding to have quantity will reduce its latent income over the company of lowest request, so the cash management is very professional with height meticulous of work.

现金是商业车轮的润滑油，没有足够的润滑油，机器因磨擦而停止运转，没有足够现金的商业活动也是如此，但是由于现金属于非收益性资产，所以保留现金的成本非常昂贵，现金持有量超过最低要求的公司将减少其潜在收益，所以现金管理是非常专业和高度细致的工作。

"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。

In this thesis, we introduce three indexes that are used to evaluate the main business firstly. Theyre profit of main business, cashflow of main business and integrated index of main business. Then, we construct a series of regression models of assets structure with profit of main business and cashflow of main business, which signalize the current assets and the fixed assets help them; the long-term investments hinder them; the other assets help or hinder them uncertainly, and even have nothing to do with them sometimes. Finally, we construct the regression models of assets structure with integrated index of main business, and put forward a method to optimize the assets structure.

本文首先将主营业务指标分为主营业务利润、主营业务现金流量与主营业务综合指标；然后，通过构建资产结构与主营业务利润、资产结构与主营业务现金流量回归模型，发现流动资产、固定资产对主营业务利润和主营业务现金流量为正影响，长期投资对主营业务利润和主营业务现金流量为负影响，其他资产对主营业务利润和主营业务现金流量影响时有时无，时正时负；最后，在此研究基础上，构建资产结构与主营业务综合业绩指标回归模型，并提出优化资产结构的方法。

Article 14 Where the expected future cash flow of an asset involves any foreign currency, the current value of the asset shall, on the basis of the settlement currency of the future cash flow to be generated by the asset, be calculated with a discount rate applicable to this currency.

第十四条预计资产的未来现金流量涉及外币的，应当以该资产所产生的未来现金流量的结算货币为基础，按照该货币适用的折现率计算资产的现值

Enterprise cash administration has much problem in recent years , manages for ensuring that enterprise assets safety is entire , the cash business small side door gauge is legal , cash uses proper reasonableness , cash settlement is in time appropriate , enterprise should reinforce cash.

近年来企业现金管理有很多问题，为了保证企业资产的安全完整、现金业务合规合法、现金使用恰当合理、现金结算及时适当，企业应加强现金管理。现金管理的好坏直接关系到企业的生死存亡，日本著名企业八百伴集团曾在南亚一带急剧扩张，在世界上也颇具影响，然而这样的大集团竟在一夜之间倒闭，究其失败的原因就是资金周转困难。

And Pharaoh spoke to Joseph, saying, Your father and your brothers have come to you.

47：5 法老对约瑟说，你父亲和你弟兄们到你这里来了。

Additionally, the approximate flattening of surface strip using lines linking midpoints on perpendicular lines between geodesic curves and the unconditional extreme value method are discussed.

提出了用测地线方程、曲面上两点间短程线来计算膜结构曲面测地线的方法，同时，采用测地线间垂线的中点连线和用无约束极值法进行空间条状曲面近似展开的分析。