current assets

简明释义

流动资产

英英释义

例句

1.A business should regularly review its current assets to ensure it has enough cash flow.

企业应定期审查其流动资产以确保有足够的现金流。

2.When preparing financial statements, it's crucial to accurately report current assets.

在编制财务报表时，准确报告流动资产至关重要。

3.The company's current assets are sufficient to cover its short-term liabilities.

公司的流动资产足以覆盖其短期负债。

4.Investors often look at the ratio of current assets to current liabilities to assess liquidity.

投资者通常会查看流动资产与流动负债的比率来评估流动性。

5.Accounts receivable is a significant component of current assets for many companies.

流动资产中，应收账款是许多公司的重要组成部分。

作文

In the world of finance and accounting, understanding the concept of current assets is crucial for both businesses and investors. Current assets are defined as assets that are expected to be converted into cash or consumed within one year or within the operating cycle of the business, whichever is longer. This category of assets plays a vital role in assessing the liquidity and operational efficiency of a company. For instance, consider a retail company. Its current assets might include cash, accounts receivable, and inventory. Cash is the most liquid asset, while accounts receivable represents money owed by customers who have purchased goods on credit. Inventory, on the other hand, consists of products that are yet to be sold. The management of these current assets is essential because it directly impacts the working capital of the company. Working capital is calculated by subtracting current liabilities from current assets. A positive working capital indicates that a company can cover its short-term obligations, while a negative working capital suggests potential financial troubles. Therefore, companies strive to maintain an optimal level of current assets to ensure they can meet their day-to-day operational needs. Investors also pay close attention to current assets when analyzing a company's financial health. A high ratio of current assets to current liabilities, known as the current ratio, indicates that a company is in a good position to pay off its short-term debts. Conversely, a low current ratio may raise red flags about a company’s ability to manage its finances effectively. Moreover, effective management of current assets can lead to improved profitability. For example, if a company can efficiently manage its inventory levels, it can reduce holding costs and minimize the risk of obsolescence. Similarly, timely collection of accounts receivable ensures that cash flow remains steady, allowing the business to reinvest in operations or pay down debts. In conclusion, current assets are a fundamental component of a company's balance sheet and play a significant role in financial analysis. They not only reflect the liquidity position of a company but also provide insights into its operational efficiency. Both business leaders and investors must understand and monitor current assets to make informed decisions that will foster growth and sustainability in the ever-changing market landscape.

在金融和会计的世界中，理解流动资产的概念对于企业和投资者来说至关重要。流动资产被定义为预计在一年内或在企业的经营周期内（以较长者为准）转化为现金或被消费的资产。这类资产在评估公司的流动性和运营效率方面发挥着重要作用。例如，考虑一家零售公司。其流动资产可能包括现金、应收账款和库存。现金是最具流动性的资产，而应收账款则代表客户因赊购商品而欠公司的款项。另一方面，库存则由尚未销售的产品组成。这些流动资产的管理至关重要，因为它直接影响公司的营运资金。营运资金的计算方法是将流动资产减去流动负债。正的营运资金表明公司可以覆盖其短期义务，而负的营运资金则表明可能存在财务问题。因此，公司努力维持一个最佳的流动资产水平，以确保能够满足日常运营的需求。投资者在分析公司的财务健康状况时，也会密切关注流动资产。流动资产与流动负债的比率，即流动比率，较高则表明公司在偿还短期债务方面处于良好状态。相反，低流动比率可能会引发对公司财务管理能力的担忧。此外，有效管理流动资产可以提高盈利能力。例如，如果一家公司能有效管理其库存水平，就能减少持有成本并降低过时风险。同样，及时收回应收账款能确保现金流保持稳定，使企业能够再投资于运营或偿还债务。总之，流动资产是公司资产负债表的基本组成部分，在财务分析中发挥着重要作用。它们不仅反映公司的流动性状况，还提供了对其运营效率的洞察。企业领导者和投资者都必须理解并监控流动资产，以便在不断变化的市场环境中做出促进增长和可持续发展的明智决策。