current assets

简明释义

流动资产

英英释义

例句

1.The balance sheet showed that current assets 流动资产 had decreased due to increased inventory levels.

资产负债表显示，由于库存水平增加，流动资产减少。

2.A high ratio of current assets 流动资产 to current liabilities suggests a strong financial position.

高比例的流动资产与流动负债相比，表明财务状况良好。

3.Before applying for a loan, the business calculated its current assets 流动资产 to ensure it could cover short-term obligations.

在申请贷款之前，企业计算了其流动资产以确保能够覆盖短期债务。

4.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状况。

5.The company reported an increase in current assets 流动资产 this quarter, indicating better liquidity.

公司本季度报告了流动资产的增加，表明流动性改善。

作文

Understanding the concept of current assets is crucial for anyone involved in finance or business management. Current assets refer to the assets that a company expects to convert into cash or use up within one year or within its operating cycle, whichever is longer. These assets are essential for running daily operations and covering short-term liabilities. Examples of current assets include cash, accounts receivable, inventory, and marketable securities.When analyzing a company's financial health, investors often look closely at its current assets. A high level of current assets compared to current liabilities indicates that the company has sufficient liquidity to meet its short-term obligations. This is important because it reflects the company's ability to maintain operations without facing financial difficulties. For instance, if a business has $100,000 in current assets and $70,000 in current liabilities, it has a current ratio of 1.43, which suggests a stable financial position.Moreover, managing current assets effectively can lead to improved cash flow. Companies must monitor their accounts receivable to ensure that customers pay their invoices on time. Delays in payment can lead to cash flow problems, which might hinder a company's ability to invest in growth or pay its own bills. Similarly, maintaining optimal inventory levels is vital; too much inventory ties up cash that could be used elsewhere, while too little may result in lost sales opportunities.In addition to cash and receivables, current assets also include prepaid expenses. Prepaid expenses are payments made in advance for goods or services to be received in the future. For example, if a company pays its insurance premium for the next year upfront, that amount will be considered a current asset until it is consumed over the year. This aspect of current assets highlights the importance of budgeting and financial planning for businesses.Investors and analysts also assess the turnover rates of current assets to gauge operational efficiency. The inventory turnover ratio, for instance, measures how quickly a company sells its inventory. A higher turnover rate indicates effective inventory management, while a lower rate might suggest overstocking or declining sales. Similarly, the accounts receivable turnover ratio provides insight into how efficiently a company collects its receivables. A high ratio signifies that the company collects its debts promptly, which is a positive indicator of financial health.In conclusion, current assets play a vital role in a company's financial stability and operational efficiency. Understanding the components and management of current assets allows business owners and investors to make informed decisions. By keeping a close eye on these assets, companies can ensure they have the liquidity needed to navigate the challenges of day-to-day operations and seize growth opportunities when they arise. Therefore, mastering the concept of current assets is essential for anyone looking to succeed in the business world.

理解流动资产的概念对于任何参与财务或商业管理的人来说都是至关重要的。流动资产指的是公司预计在一年内或其经营周期内（以较长者为准）转化为现金或使用掉的资产。这些资产对于日常运营和偿还短期负债至关重要。流动资产的例子包括现金、应收账款、库存和可交易证券。在分析公司的财务健康状况时，投资者通常会密切关注其流动资产。与流动负债相比，高水平的流动资产表明公司有足够的流动性来满足短期义务。这一点很重要，因为它反映了公司在没有面临财务困难的情况下维持运营的能力。例如，如果一家企业拥有10万美元的流动资产和7万美元的流动负债，则其流动比率为1.43，这表明其财务状况稳定。此外，有效管理流动资产可以改善现金流。公司必须监控其应收账款，以确保客户按时支付发票。付款延迟可能导致现金流问题，从而妨碍公司投资于增长或支付自身账单。同样，保持最佳库存水平也至关重要；过多的库存占用了本可以用于其他地方的现金，而过少则可能导致销售机会的损失。除了现金和应收账款，流动资产还包括预付费用。预付费用是为未来将要收到的商品或服务提前支付的款项。例如，如果一家公司提前支付了下一年的保险费，那么该金额将在一年内消耗之前被视为流动资产。这一点突显了预算和财务规划对企业的重要性。投资者和分析师还评估流动资产的周转率，以衡量运营效率。例如，库存周转率衡量公司销售其库存的速度。较高的周转率表明有效的库存管理，而较低的周转率可能表明库存过多或销售下降。同样，应收账款周转率提供了公司收回账款效率的洞察。高比率表明公司及时收回债务，这是财务健康的积极指标。总之，流动资产在公司的财务稳定性和运营效率中发挥着至关重要的作用。理解流动资产的组成部分及其管理使企业主和投资者能够做出明智的决策。通过密切关注这些资产，公司可以确保拥有在日常运营中应对挑战所需的流动性，并在出现增长机会时抓住它们。因此，掌握流动资产的概念对于任何希望在商业世界中取得成功的人来说都是必不可少的。