liquid ratio

简明释义

流动比率

英英释义

例句

1.The liquid ratio of 1.5 means the company has $1.50 in liquid assets for every $1.00 in liabilities.

1.5的流动比率意味着公司每有1.00美元的负债，就有1.50美元的流动资产。

2.Investors often look at the liquid ratio to assess risk.

投资者通常查看流动比率来评估风险。

3.The company's liquid ratio indicates its ability to cover short-term liabilities.

公司的流动比率表明其偿还短期负债的能力。

4.A higher liquid ratio generally suggests better financial health.

较高的流动比率通常表明更好的财务状况。

5.A declining liquid ratio could signal potential cash flow problems.

下降的流动比率可能预示着潜在的现金流问题。

作文

In the world of finance and accounting, understanding various financial ratios is crucial for assessing a company's performance. One such important metric is the liquid ratio, which plays a vital role in determining a company's short-term financial health. The liquid ratio is a measure of a company's ability to cover its short-term liabilities with its most liquid assets. This ratio is particularly significant for businesses that rely heavily on cash flow to meet their obligations. To calculate the liquid ratio, one typically uses the formula: Liquid Assets / Current Liabilities. Liquid assets include cash, cash equivalents, and other assets that can be quickly converted into cash, such as marketable securities. Current liabilities are the debts and obligations that are due within one year. A higher liquid ratio indicates better liquidity, meaning the company is more capable of meeting its short-term obligations without needing to sell long-term assets or seek additional financing. For instance, consider a company with liquid assets totaling $500,000 and current liabilities amounting to $300,000. The liquid ratio would be calculated as follows: 500,000 / 300,000 = 1.67. This result suggests that for every dollar of liability, the company has $1.67 in liquid assets, which is a healthy position. On the other hand, if a company has a liquid ratio of less than 1, it may indicate potential liquidity issues, suggesting that the company does not have enough liquid assets to cover its short-term liabilities. This situation could lead to financial distress if not addressed promptly. Investors and creditors often scrutinize this ratio to gauge a company's risk level before making investment decisions or extending credit. Moreover, the liquid ratio can vary significantly across different industries. For example, retail companies may have lower liquid ratios due to their inventory levels, while service-based companies might maintain higher ratios since they often have fewer tangible assets. Therefore, it is essential to compare a company's liquid ratio with industry averages to gain a more accurate perspective on its financial health. In conclusion, the liquid ratio is a fundamental financial metric that provides insight into a company's short-term liquidity and overall financial stability. Understanding this ratio allows investors, management, and stakeholders to make informed decisions regarding the company’s operational efficiency and financial strategy. By keeping a close eye on the liquid ratio, companies can ensure they remain solvent and capable of meeting their financial obligations, thus fostering trust and confidence among investors and creditors alike.

在金融和会计的世界中，理解各种财务比率对于评估公司的表现至关重要。其中一个重要的指标是流动比率，它在确定公司的短期财务健康状况方面发挥着重要作用。流动比率是衡量公司用其最流动资产覆盖短期负债的能力的指标。这个比率对于那些高度依赖现金流来满足其义务的企业特别重要。计算流动比率通常使用以下公式：流动资产 / 当前负债。流动资产包括现金、现金等价物以及可以迅速转换为现金的其他资产，例如可交易证券。当前负债是指一年内到期的债务和义务。较高的流动比率表示更好的流动性，这意味着公司更有能力在不需要出售长期资产或寻求额外融资的情况下满足其短期义务。例如，考虑一家流动资产总计为500,000美元，当前负债为300,000美元的公司。计算流动比率如下：500,000 / 300,000 = 1.67。这个结果表明，每一美元的负债，公司拥有1.67美元的流动资产，这是一种健康的状态。另一方面，如果一家公司具有低于1的流动比率，这可能表明潜在的流动性问题，暗示公司没有足够的流动资产来覆盖其短期负债。如果不及时解决，这种情况可能导致财务困境。投资者和债权人通常会仔细审查这一比率，以评估公司在作出投资决策或提供信贷前的风险水平。此外，流动比率在不同的行业之间可能会有显著差异。例如，零售公司由于其库存水平可能具有较低的流动比率，而以服务为基础的公司由于通常拥有较少的有形资产，可能保持较高的比率。因此，将公司的流动比率与行业平均水平进行比较，对于更准确地了解其财务健康状况至关重要。总之，流动比率是一个基本的财务指标，提供了对公司短期流动性和整体财务稳定性的洞察。理解这一比率使投资者、管理层和利益相关者能够就公司的运营效率和财务战略做出明智的决策。通过密切关注流动比率，公司可以确保保持偿付能力并能够满足其财务义务，从而在投资者和债权人中培养信任和信心。