current liabilities

简明释义

流动负债

英英释义

例句

1.The company reported a significant increase in current liabilities 流动负债 due to rising accounts payable.

由于应付账款增加，该公司报告了显著的current liabilities 流动负债 增长。

2.A high level of current liabilities 流动负债 can indicate potential financial trouble for a business.

高水平的current liabilities 流动负债 可能表明企业面临潜在的财务问题。

3.The balance sheet showed that current liabilities 流动负债 exceeded current assets 流动资产, raising concerns among stakeholders.

资产负债表显示，current liabilities 流动负债 超过了current assets 流动资产，引发了利益相关者的担忧。

4.Investors often look at the ratio of current assets to current liabilities 流动负债 to assess a company's liquidity.

投资者通常查看流动资产与current liabilities 流动负债 的比率来评估公司的流动性。

5.Before applying for a loan, the company reviewed its current liabilities 流动负债 to ensure it could meet its obligations.

在申请贷款之前，公司审查了其current liabilities 流动负债 以确保能够履行义务。

作文

In the world of finance, understanding the concept of current liabilities is crucial for both businesses and investors. Current liabilities refer to a company's short-term financial obligations that are due within one year. These can include accounts payable, short-term loans, accrued expenses, and other debts that must be settled in the near term. By analyzing current liabilities, stakeholders can gain insights into a company's liquidity position and its ability to meet its short-term obligations. For instance, consider a small manufacturing company that produces electronic gadgets. The company has various current liabilities, such as payments owed to suppliers for raw materials, wages due to employees, and utility bills that need to be paid monthly. If the company does not manage these current liabilities effectively, it may face cash flow issues that could jeopardize its operations. Investors often look at the ratio of current assets to current liabilities to assess a company's financial health. This ratio, known as the current ratio, provides a quick snapshot of whether a business has enough assets to cover its short-term debts. A ratio greater than one indicates that the company has more current assets than current liabilities, which is generally a positive sign. Conversely, a current ratio of less than one may signal potential liquidity problems, raising red flags for investors and creditors alike. Furthermore, managing current liabilities is not just about having enough cash on hand; it also involves strategic planning and forecasting. Companies need to anticipate their cash needs and ensure they have sufficient resources to meet upcoming obligations. For example, if a company knows it has large payments due in the next quarter, it might choose to delay certain expenditures or negotiate longer payment terms with suppliers to improve its cash flow situation. Moreover, current liabilities can also affect a company's credit rating. Creditors evaluate a company's ability to pay off its debts when determining its creditworthiness. A high level of current liabilities relative to current assets may lead to a lower credit score, making it more challenging for the company to secure financing in the future. Thus, maintaining a healthy balance between current liabilities and current assets is vital for sustaining a good credit rating. In summary, current liabilities are an essential aspect of a company's financial framework. They represent the obligations that must be settled in the short term and play a significant role in determining a company's liquidity and overall financial health. Businesses must carefully monitor their current liabilities to ensure they can meet their obligations while maintaining operational stability. Investors, on the other hand, should pay close attention to these liabilities when evaluating potential investments, as they provide valuable insights into a company's financial management and risk profile.

在金融世界中，理解流动负债的概念对企业和投资者都至关重要。流动负债是指公司在一年内到期的短期财务义务。这些可以包括应付账款、短期贷款、应计费用以及其他必须在短期内偿还的债务。通过分析流动负债，利益相关者可以深入了解公司的流动性状况及其满足短期义务的能力。例如，考虑一家生产电子小工具的小型制造公司。该公司有各种流动负债，例如欠供应商的原材料款项、应付员工工资和每月需要支付的水电费。如果公司未能有效管理这些流动负债，可能会面临现金流问题，从而危及其运营。投资者通常会查看流动资产与流动负债的比例，以评估公司的财务健康状况。这个比例被称为流动比率，它提供了一个快速快照，显示企业是否拥有足够的资产来覆盖其短期债务。大于1的比例表明公司拥有的流动资产多于流动负债，这通常是一个积极的信号。相反，小于1的流动比率可能表明潜在的流动性问题，这引发了投资者和债权人的警觉。此外，管理流动负债不仅仅是手头有足够的现金；它还涉及战略规划和预测。公司需要预见其现金需求，确保有足够的资源来满足即将到来的义务。例如，如果一家公司知道在下个季度有大额付款到期，它可能会选择推迟某些支出或与供应商协商更长的付款期限，以改善其现金流状况。此外，流动负债也会影响公司的信用评级。债权人在确定公司的信用worthiness时，会评估其偿还债务的能力。相对于流动资产而言，较高的流动负债水平可能导致信用评分降低，使公司在未来获得融资变得更加困难。因此，保持流动负债与流动资产之间的健康平衡对维持良好的信用评级至关重要。总之，流动负债是公司财务框架的重要组成部分。它们代表了必须在短期内结清的义务，并在决定公司的流动性和整体财务健康状况方面发挥着重要作用。企业必须仔细监控其流动负债，以确保能够履行义务，同时保持运营稳定。另一方面，投资者在评估潜在投资时，应密切关注这些负债，因为它们提供了有关公司财务管理和风险状况的宝贵见解。