liquid ratios

简明释义

变现比率

英英释义

例句

1.The company reported that its liquid ratios 流动比率 improved significantly over the last quarter.

该公司报告称，其流动比率在上个季度显著改善。

2.A higher liquid ratios 流动比率 indicates better liquidity and ability to cover short-term obligations.

较高的流动比率表明更好的流动性和偿付短期债务的能力。

3.The accountant calculated the liquid ratios 流动比率 to prepare for the upcoming audit.

会计师计算了流动比率以为即将到来的审计做准备。

4.Investors often look at the liquid ratios 流动比率 to assess a company's short-term financial health.

投资者通常会查看流动比率以评估公司的短期财务健康状况。

5.During the financial crisis, many firms struggled to maintain their liquid ratios 流动比率 above the industry average.

在金融危机期间，许多公司努力保持其流动比率高于行业平均水平。

作文

In the world of finance and accounting, understanding various financial metrics is crucial for assessing the health of a business. One such important metric is the concept of liquid ratios, which refers to the measures that assess a company's ability to meet its short-term obligations using its most liquid assets. These ratios are essential for investors, creditors, and management as they provide insights into the liquidity position of a business. The primary liquid ratios include the current ratio, quick ratio, and cash ratio. Each of these ratios offers a different perspective on a company's liquidity. The current ratio, calculated by dividing current assets by current liabilities, gives a broad view of a company’s ability to cover its short-term debts. A current ratio of greater than one indicates that the company has more current assets than current liabilities, which is generally seen as a positive sign. However, it is important to analyze this ratio in context, as an excessively high current ratio might suggest that a company is not efficiently utilizing its assets.On the other hand, the quick ratio, also known as the acid-test ratio, provides a more stringent measure of liquidity by excluding inventory from current assets. This is significant because inventory may not always be easily converted into cash. The formula for the quick ratio is (current assets - inventory) / current liabilities. A quick ratio of greater than one is typically considered healthy, indicating that a company can meet its short-term obligations without relying on the sale of inventory.Lastly, the cash ratio takes liquidity assessment a step further by considering only cash and cash equivalents in relation to current liabilities. The cash ratio is calculated as cash and cash equivalents divided by current liabilities. This ratio is the most conservative measure of liquidity, as it reflects the company's ability to pay off its current liabilities with its most liquid assets. A cash ratio of one or higher indicates that a company has enough cash to cover its short-term debts.Understanding liquid ratios is vital for stakeholders who need to make informed decisions regarding investments and credit. For instance, investors often look at these ratios to gauge whether a company is in a strong position to weather economic downturns. Creditors use these ratios to assess the risk of lending to a business. If a company has low liquid ratios, it may struggle to secure financing or may face higher interest rates due to perceived risks.Moreover, management teams also monitor liquid ratios to ensure that the company maintains adequate liquidity for operations and growth. By keeping a close watch on these ratios, management can make strategic decisions about cash flow management, inventory levels, and operational efficiency.In conclusion, liquid ratios serve as critical indicators of a company's financial health. They provide valuable insights into a company's ability to meet its short-term obligations and are essential tools for investors, creditors, and management alike. Understanding these ratios allows stakeholders to make informed decisions and helps businesses maintain financial stability in a competitive environment.

在金融和会计的世界中，理解各种财务指标对于评估企业的健康状况至关重要。其中一个重要的指标是流动比率的概念，它指的是评估公司使用其最流动资产满足短期义务的能力的指标。这些比率对投资者、债权人和管理层都是必不可少的，因为它们提供了企业流动性状况的见解。主要的流动比率包括当前比率、速动比率和现金比率。每个比率都提供了公司流动性不同的视角。当前比率是通过将流动资产除以流动负债来计算的，它提供了对公司偿还短期债务能力的广泛视图。大于1的当前比率表明公司拥有的流动资产超过流动负债，这通常被视为积极的信号。然而，重要的是在上下文中分析这个比率，因为过高的当前比率可能表明公司没有有效利用其资产。另一方面，速动比率，也称为酸测比率，通过从流动资产中排除库存来提供更严格的流动性衡量。这一点非常重要，因为库存可能并不总是能够轻易转化为现金。速动比率的公式是（流动资产 - 库存）/ 流动负债。大于1的速动比率通常被认为是健康的，表明公司可以在不依赖于销售库存的情况下满足短期义务。最后，现金比率进一步考虑流动性评估，仅考虑现金及现金等价物与流动负债的关系。现金比率的计算是现金及现金等价物除以流动负债。这个比率是流动性的最保守衡量，因为它反映了公司用其最流动资产偿还当前负债的能力。现金比率为1或更高表明公司有足够的现金来覆盖其短期债务。了解流动比率对需要做出明智投资和信贷决策的利益相关者至关重要。例如，投资者通常会查看这些比率，以评估公司是否处于强势地位以应对经济衰退。债权人利用这些比率来评估向企业贷款的风险。如果一家公司具有低流动比率，可能会在获得融资方面面临困难，或者由于被认为存在风险而面临更高的利率。此外，管理团队也会监控流动比率，以确保公司维持足够的流动性以进行运营和增长。通过密切关注这些比率，管理层可以就现金流管理、库存水平和运营效率做出战略决策。总之，流动比率作为公司财务健康状况的重要指标。它们提供了公司满足短期义务能力的宝贵见解，是投资者、债权人和管理层必不可少的工具。理解这些比率使利益相关者能够做出明智的决策，并帮助企业在竞争环境中保持财务稳定。