current assets

简明释义

流动资金

英英释义

例句

1.A high ratio of current assets 流动资产 to current liabilities indicates good liquidity.

高比例的流动资产与流动负债表明良好的流动性。

2.The accountant prepared a report detailing the current assets 流动资产 of the firm.

会计准备了一份报告，详细列出了公司的流动资产。

3.Investors often look at current assets 流动资产 to assess a company's short-term financial health.

投资者通常查看流动资产以评估公司的短期财务健康状况。

4.The company's balance sheet shows that its current assets 流动资产 have increased significantly over the past year.

公司的资产负债表显示，其流动资产在过去一年中显著增加。

5.Cash and inventory are examples of current assets 流动资产 that can be quickly converted into cash.

现金和库存是可以迅速转化为现金的流动资产的例子。

作文

In the world of finance and accounting, understanding the concept of current assets is crucial for both individuals and businesses. 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 a business, whichever is longer. This category of assets plays an essential role in assessing the liquidity and financial health of an organization.To elaborate further, current assets typically include cash, accounts receivable, inventory, and short-term investments. Cash is the most liquid asset and is readily available for use. Accounts receivable represent money owed to a company by its customers for goods or services provided on credit. Inventory consists of goods that are ready for sale, while short-term investments are financial instruments that can be quickly converted into cash.The management of current assets is critical for maintaining a company's operational efficiency. A business must ensure that it has enough current assets to cover its short-term liabilities, which are obligations that need to be settled within a year. This relationship is often analyzed using liquidity ratios such as the current ratio and quick ratio. The current ratio is calculated by dividing total current assets by total current liabilities, providing insight into the company's ability to meet its short-term obligations. A ratio greater than one indicates that the company has more current assets than liabilities, which is a positive sign.Moreover, effective management of current assets can lead to improved cash flow. For instance, a company that efficiently collects accounts receivable will have more cash available to invest in growth opportunities or pay down debts. Similarly, managing inventory levels effectively ensures that a company does not tie up too much capital in unsold products, thus maintaining healthy cash flow.On the other hand, having too many current assets can also indicate inefficiencies. For example, a high level of inventory may suggest overproduction or declining sales, which can lead to increased holding costs and potential write-offs. Therefore, businesses must strike a balance between maintaining sufficient current assets to meet their needs while avoiding excess that could hinder profitability.In conclusion, the concept of current assets is fundamental in financial analysis and management. It provides valuable insights into a company's liquidity and operational efficiency. Understanding how to manage current assets effectively is vital for businesses aiming to sustain their growth and financial stability. By keeping a close eye on current assets, companies can ensure they are well-positioned to meet their short-term obligations and capitalize on potential opportunities in the market.

在金融和会计的世界中，理解流动资产的概念对个人和企业都至关重要。流动资产被定义为预期在一年内或在企业的运营周期内（以较长者为准）转换为现金或消费的资产。这类资产在评估组织的流动性和财务健康方面发挥着重要作用。进一步阐述，流动资产通常包括现金、应收账款、存货和短期投资。现金是流动性最强的资产，随时可用。应收账款代表公司因提供商品或服务而欠客户的钱。存货由准备出售的商品组成，而短期投资则是可以迅速转换为现金的金融工具。管理流动资产对维持公司的运营效率至关重要。企业必须确保拥有足够的流动资产来覆盖其短期负债，即需要在一年内结清的义务。这种关系通常通过流动比率和速动比率等流动性比率进行分析。流动比率通过将总流动资产除以总流动负债来计算，提供了公司满足短期义务的能力的洞察。大于1的比率表明公司拥有的流动资产超过负债，这是一个积极的信号。此外，有效管理流动资产可以改善现金流。例如，能够高效收回应收账款的公司将拥有更多可用于投资增长机会或偿还债务的现金。同样，有效管理存货水平确保公司不会将过多的资本锁定在未售出的产品中，从而保持健康的现金流。另一方面，拥有过多的流动资产也可能表明低效。例如，高水平的存货可能意味着生产过剩或销售下降，这可能导致持有成本增加和潜在的减记。因此，企业必须在维持足够的流动资产以满足其需求与避免过剩之间找到平衡，以免影响盈利能力。总之，流动资产的概念在财务分析和管理中是基础性的。它提供了关于公司流动性和运营效率的宝贵见解。理解如何有效管理流动资产对希望维持增长和财务稳定的企业至关重要。通过密切关注流动资产，公司可以确保自己处于良好的位置，以满足短期义务并抓住市场中的潜在机会。