current ratio

简明释义

流动比率

英英释义

例句

1.The company's current ratio is 1.5, indicating that it has sufficient assets to cover its short-term liabilities.

该公司的流动比率为1.5，表明它有足够的资产来覆盖其短期负债。

2.During the financial review, the accountant highlighted the current ratio as a key indicator of operational efficiency.

在财务审查中，会计强调了流动比率作为运营效率的关键指标。

3.A current ratio below 1 may indicate potential liquidity problems for the business.

低于1的流动比率可能表明企业存在潜在的流动性问题。

4.A high current ratio can suggest that a company is not efficiently using its assets.

高流动比率可能表明公司没有有效利用其资产。

5.Investors often look at the current ratio to assess a firm's liquidity and financial health.

投资者通常查看流动比率来评估公司的流动性和财务健康状况。

作文

The financial health of a business is often assessed using various metrics, one of the most important being the current ratio. This ratio provides insight into a company's ability to meet its short-term obligations with its short-term assets. In simpler terms, it measures whether a company has enough resources to pay off its debts that are due within a year. The current ratio is calculated by dividing a company's current assets by its current liabilities. A current ratio of less than 1 indicates that a company may struggle to meet its short-term commitments, while a ratio above 1 suggests that the company is in a stronger position to cover its debts.Understanding the current ratio is crucial for investors and stakeholders who want to evaluate a business's liquidity. For instance, if a company has $200,000 in current assets and $100,000 in current liabilities, its current ratio would be 2. This means that for every dollar of liability, the company has two dollars in assets, which is a reassuring sign for creditors and investors alike.However, it is essential to note that a high current ratio is not always favorable. A very high ratio may indicate that a company is not efficiently using its assets or that it is holding too much inventory. Therefore, while the current ratio is a valuable tool, it should not be used in isolation. It is advisable to compare this ratio with industry standards and analyze it alongside other financial metrics, such as the quick ratio and cash ratio, to get a comprehensive view of a company’s financial status.Moreover, different industries have varying benchmarks for what constitutes a healthy current ratio. For example, retail businesses might operate with lower ratios due to their fast inventory turnover, while manufacturing companies might require a higher ratio to ensure they can cover their longer production cycles. This variability highlights the importance of context when interpreting the current ratio.In conclusion, the current ratio serves as a significant indicator of a company's short-term financial stability. By understanding how to calculate and interpret this ratio, investors and managers can make better-informed decisions regarding the financial management of a business. It is vital to consider the current ratio in conjunction with other financial metrics and industry standards to gain a well-rounded perspective on a company's liquidity and overall financial health.

企业的财务健康状况通常通过各种指标进行评估，其中最重要的指标之一是流动比率。这个比率提供了公司能否用其短期资产来满足短期义务的洞察。简单来说，它衡量的是公司是否有足够的资源来偿还到期的一年内的债务。流动比率通过将公司的流动资产除以流动负债来计算。流动比率低于1表示公司可能会在满足短期承诺方面面临困难，而高于1的比率则表明公司在偿还债务方面处于更强的地位。理解流动比率对于希望评估企业流动性的投资者和利益相关者至关重要。例如，如果一家公司有200,000美元的流动资产和100,000美元的流动负债，则其流动比率为2。这意味着每一美元的负债，公司有两美元的资产，这对债权人和投资者来说是一个令人欣慰的信号。然而，需要注意的是，过高的流动比率并不总是有利的。过高的比率可能表明公司没有有效利用其资产，或者持有过多的库存。因此，尽管流动比率是一个有价值的工具，但不应单独使用。建议将该比率与行业标准进行比较，并与其他财务指标（如速动比率和现金比率）一起分析，以全面了解公司的财务状况。此外，不同的行业对健康的流动比率有不同的基准。例如，零售企业由于其快速的库存周转，可能会运营较低的比率，而制造公司可能需要更高的比率以确保能够覆盖其较长的生产周期。这种差异突显了在解读流动比率时考虑上下文的重要性。总之，流动比率作为公司短期财务稳定性的一个重要指标。通过理解如何计算和解释这一比率，投资者和管理者可以更好地做出有关企业财务管理的决策。在获取有关公司流动性和整体财务健康状况的全面视角时，考虑流动比率与其他财务指标和行业标准结合是至关重要的。