non-operating current

简明释义

不工作电流

英英释义

例句

1.The company reported a significant increase in non-operating current 非经营性流动资金 due to asset sales.

公司因资产出售报告了显著增加的非经营性流动资金。

2.Management decided to reduce the non-operating current 非经营性流动资金 to enhance cash flow.

管理层决定减少非经营性流动资金以增强现金流。

3.A high level of non-operating current 非经营性流动资金 can indicate poor operational efficiency.

高水平的非经营性流动资金可能表明运营效率低下。

4.Investors should be aware of the non-operating current 非经营性流动资金 when analyzing the company's financial health.

投资者在分析公司的财务健康时应注意非经营性流动资金。

5.The financial report highlighted the non-operating current 非经营性流动资金 as a key area for improvement.

财务报告强调了非经营性流动资金作为一个关键改进领域。

作文

In the world of finance and accounting, understanding various terms is crucial for effective decision-making and analysis. One such term that often arises in discussions about financial statements is non-operating current. This phrase refers to the aspects of a company's current assets and liabilities that are not directly tied to its core operations. To fully grasp the significance of non-operating current, it is essential to distinguish it from operating items, which are integral to the daily functioning of a business.Firstly, let’s define what constitutes current assets and liabilities. Current assets include cash, accounts receivable, inventory, and other assets that are expected to be converted into cash within one year. On the other hand, current liabilities are obligations that a company needs to settle within the same time frame. These elements are critical for assessing a company's liquidity and short-term financial health.However, not all current assets and liabilities are created equal. The non-operating current components may include investments in securities, short-term loans made to other companies, or even certain tax-related items that do not stem from the primary business activities. For example, if a manufacturing firm holds stocks in another company, these stocks would be classified as non-operating current assets since they are not part of the company’s core manufacturing operations.The distinction between operating and non-operating current items is vital for investors and analysts. When evaluating a company's performance, focusing solely on operating items can provide a clearer picture of how well the company is managing its core business. In contrast, non-operating current items can introduce volatility and may obscure the true operational efficiency of the business. For instance, a company might report high profits due to gains from non-operating current investments, which could mislead stakeholders about the sustainability of its earnings.Furthermore, understanding non-operating current items can aid in forecasting future performance. If a company has a significant amount of non-operating current assets, it may indicate that management is diversifying its investment portfolio or relying on non-core activities for revenue. This diversification can be beneficial; however, it also raises questions about the company’s focus and long-term strategy.In summary, the term non-operating current encompasses those current assets and liabilities that are not directly related to a company’s primary business operations. Recognizing and analyzing these items is essential for anyone involved in financial assessment, as they can significantly impact a company’s overall financial picture. By separating operating from non-operating current items, stakeholders can make more informed decisions, ensuring that their evaluations reflect the true health and performance of the business. Ultimately, a comprehensive understanding of non-operating current components will lead to better investment choices and strategic planning for the future.

在金融和会计的世界中，理解各种术语对于有效的决策和分析至关重要。在关于财务报表的讨论中，一个经常出现的术语是非经营性流动。这个短语指的是公司流动资产和负债中与其核心运营没有直接联系的部分。要全面理解非经营性流动的重要性，有必要将其与经营项目区分开来，后者是企业日常运作不可或缺的一部分。首先，让我们定义什么是流动资产和流动负债。流动资产包括现金、应收账款、存货以及预计在一年内转换为现金的其他资产。另一方面，流动负债是公司需要在同一时间框架内偿还的义务。这些要素对于评估公司的流动性和短期财务健康至关重要。然而，并非所有流动资产和负债都是相同的。非经营性流动成分可能包括对证券的投资、向其他公司提供的短期贷款，甚至某些与税务相关的项目，这些项目并不源于主要的商业活动。例如，如果一家制造公司持有另一家公司的股票，这些股票将被归类为非经营性流动资产，因为它们并不是该公司的核心制造业务的一部分。经营与非经营性流动项目之间的区别对投资者和分析师至关重要。在评估公司的表现时，专注于经营项目可以更清晰地了解公司如何管理其核心业务。相比之下，非经营性流动项目可能引入波动性，并可能掩盖业务的真实运营效率。例如，一家公司可能由于来自非经营性流动投资的收益而报告高利润，这可能会误导利益相关者对其盈利可持续性的看法。此外，理解非经营性流动项目可以帮助预测未来的表现。如果一家公司拥有大量的非经营性流动资产，这可能表明管理层正在多样化其投资组合或依赖非核心活动来获取收入。这种多样化可能是有益的；然而，它也引发了关于公司关注点和长期战略的问题。总之，术语非经营性流动涵盖那些与公司主要业务运营没有直接关系的流动资产和负债。识别和分析这些项目对于任何参与财务评估的人来说都是必不可少的，因为它们可能显著影响公司的整体财务状况。通过将经营项目与非经营性流动项目分开，利益相关者可以做出更明智的决策，确保他们的评估反映出企业的真实健康状况和表现。最终，对非经营性流动成分的全面理解将导致更好的投资选择和未来的战略规划。