ratio of capital to current liabilities

简明释义

资本对流动负债的比率

英英释义

例句

1.Investors often look at the ratio of capital to current liabilities to assess risk.

投资者通常查看资本与流动负债的比率来评估风险。

2.The company's ratio of capital to current liabilities indicates its financial stability.

公司的资本与流动负债的比率表明其财务稳定性。

3.The ratio of capital to current liabilities is crucial for determining a firm's liquidity position.

对于确定公司的流动性状况，资本与流动负债的比率至关重要。

4.During the audit, the accountant calculated the ratio of capital to current liabilities for each department.

在审计过程中，会计为每个部门计算了资本与流动负债的比率。

5.A high ratio of capital to current liabilities suggests that a company can easily cover its short-term debts.

高的资本与流动负债的比率表明公司可以轻松偿还短期债务。

作文

Understanding the financial health of a business is crucial for investors, managers, and stakeholders alike. One important metric that plays a significant role in assessing this health is the ratio of capital to current liabilities. This ratio provides insight into a company's ability to meet its short-term obligations using its available capital. In simpler terms, it helps determine whether a company has enough resources to cover its debts that are due within a year.To comprehend the importance of the ratio of capital to current liabilities, we must first define its components. Capital generally refers to the funds that a company uses for its operations and growth, which can include equity from shareholders and borrowed funds. Current liabilities, on the other hand, are obligations that the company needs to settle in the near term, typically within twelve months. These can include accounts payable, short-term loans, and other similar debts.The calculation of the ratio of capital to current liabilities is relatively straightforward. It is computed by dividing the total capital of the company by its current liabilities. A higher ratio indicates that the company is better positioned to pay off its short-term debts, which can be a sign of good financial health. For instance, if a company has $1 million in capital and $500,000 in current liabilities, the ratio would be 2:1. This means the company has twice as much capital as it owes in the short term.Conversely, a low ratio of capital to current liabilities could signal potential financial trouble. If the ratio is below 1, it suggests that the company does not have enough capital to cover its current liabilities, which could lead to liquidity issues. For example, if a company has $300,000 in capital and $500,000 in current liabilities, the ratio would be 0.6:1, indicating that it might struggle to meet its short-term obligations.Investors often look at this ratio when evaluating a company's risk profile. A strong ratio of capital to current liabilities may attract investors, as it reflects a lower risk of defaulting on debts. On the other hand, companies with a weak ratio might find it challenging to secure financing or attract investment, as they may be perceived as high-risk.Moreover, the ratio of capital to current liabilities can vary significantly across industries. For example, capital-intensive industries, such as manufacturing, may naturally have lower ratios due to their high levels of investment in fixed assets. In contrast, service-oriented businesses may exhibit higher ratios because they typically require less capital to operate.In conclusion, the ratio of capital to current liabilities is a vital indicator of a company's financial stability and liquidity. Understanding this ratio can provide valuable insights for stakeholders when making informed decisions regarding investments, lending, or management strategies. By closely monitoring this ratio, businesses can ensure they maintain a healthy balance between their capital and liabilities, ultimately leading to long-term success and sustainability.

理解企业的财务健康状况对投资者、管理者和利益相关者来说至关重要。一个在评估这种健康状况中扮演重要角色的指标是资本与流动负债的比率。这个比率提供了公司使用可用资本满足短期义务的能力的见解。简单来说，它有助于确定一家公司是否有足够的资源来偿还到期的债务。要理解资本与流动负债的比率的重要性，我们首先必须定义其组成部分。资本通常指公司用于运营和增长的资金，这可以包括来自股东的股权和借入的资金。另一方面，流动负债是公司需要在短期内（通常在十二个月内）结清的义务。这些可能包括应付账款、短期贷款和其他类似债务。资本与流动负债的比率的计算相对简单。它是通过将公司的总资本除以其流动负债来计算的。较高的比率表明公司更好地准备偿还短期债务，这可能是良好财务健康的标志。例如，如果一家公司拥有100万美元的资本和50万美元的流动负债，则比率为2:1。这意味着公司拥有的资本是其短期债务的两倍。相反，低的资本与流动负债的比率可能会发出潜在财务问题的信号。如果比率低于1，则表明公司没有足够的资本来覆盖其流动负债，这可能导致流动性问题。例如，如果一家公司拥有30万美元的资本和50万美元的流动负债，则比率为0.6:1，表明它可能难以满足其短期义务。投资者通常在评估公司的风险状况时关注这个比率。强大的资本与流动负债的比率可能吸引投资者，因为它反映出较低的违约风险。另一方面，具有弱比率的公司可能发现很难获得融资或吸引投资，因为它们可能被视为高风险。此外，资本与流动负债的比率在各个行业之间可能存在显著差异。例如，资本密集型行业，如制造业，可能由于其对固定资产的高水平投资而自然具有较低的比率。相比之下，服务导向的企业可能表现出较高的比率，因为它们通常需要较少的资本来运营。总之，资本与流动负债的比率是公司财务稳定性和流动性的关键指标。理解这个比率可以为利益相关者在做出关于投资、贷款或管理策略的明智决策时提供宝贵的见解。通过密切监测这个比率，企业可以确保在资本和负债之间保持健康的平衡，最终实现长期成功和可持续发展。