ratio of current assets to fixed assets

简明释义

流动资产与固定资产比率

英英释义

例句

1.During the audit, we noticed a declining ratio of current assets to fixed assets.

在审计期间，我们注意到流动资产与固定资产的比率在下降。

2.The company's financial report showed a healthy ratio of current assets to fixed assets.

公司的财务报告显示了健康的流动资产与固定资产的比率。

3.Investors often look at the ratio of current assets to fixed assets to assess liquidity.

投资者通常查看流动资产与固定资产的比率以评估流动性。

4.A high ratio of current assets to fixed assets indicates good short-term financial health.

高的流动资产与固定资产的比率表明良好的短期财务健康。

5.The firm needs to improve its ratio of current assets to fixed assets to secure a loan.

该公司需要改善其流动资产与固定资产的比率以获得贷款。

作文

In the world of finance and accounting, understanding the financial health of a business is crucial for stakeholders, investors, and management alike. One important metric that helps in evaluating a company's financial position is the ratio of current assets to fixed assets. This ratio provides insights into how well a company can utilize its current assets, such as cash, inventory, and receivables, in relation to its long-term investments in fixed assets like property, plant, and equipment.To begin with, let’s break down the components of this ratio. Current assets are assets that are expected to be converted into cash or used up within one year. These include cash, accounts receivable, and inventory. On the other hand, fixed assets are long-term resources that a company uses in its operations to generate income, such as buildings, machinery, and land. The ratio of current assets to fixed assets is calculated by dividing the total current assets by the total fixed assets. This ratio serves multiple purposes. For instance, it helps investors gauge the liquidity position of a company. A higher ratio indicates that a company has more current assets relative to its fixed assets, suggesting it is in a good position to cover short-term obligations. Conversely, a low ratio may signal potential liquidity issues, indicating that the company may struggle to meet its short-term liabilities due to a lack of current assets.Moreover, the ratio of current assets to fixed assets can also reflect the operational efficiency of a business. Companies that can maintain a healthy balance between their current and fixed assets are generally seen as more stable and capable of managing their resources effectively. This balance is essential because while fixed assets are necessary for long-term growth, current assets are crucial for day-to-day operations.Additionally, industry standards play a significant role in interpreting this ratio. Different industries have varying capital requirements and asset structures, meaning that what is considered a healthy ratio of current assets to fixed assets can differ significantly from one sector to another. For example, manufacturing companies typically have higher fixed assets compared to service-oriented businesses, which might rely more on current assets.Investors and analysts often compare the ratio of current assets to fixed assets across similar companies within the same industry to identify trends and make informed investment decisions. A company that consistently maintains a favorable ratio compared to its peers may be viewed as a better investment opportunity.In conclusion, the ratio of current assets to fixed assets is a vital financial metric that offers valuable insights into a company’s liquidity, operational efficiency, and overall financial health. Understanding this ratio allows stakeholders to make informed decisions regarding investments and resource allocation. As businesses navigate through various economic conditions, maintaining a balanced ratio can be key to ensuring long-term success and stability in the marketplace.

在金融和会计的世界中，了解企业的财务健康状况对于利益相关者、投资者和管理层来说至关重要。一个帮助评估公司财务状况的重要指标是流动资产与固定资产的比率。这个比率提供了关于公司如何利用其流动资产（如现金、存货和应收账款）与其长期投资于固定资产（如物业、工厂和设备）之间的关系的见解。首先，让我们分解一下这个比率的组成部分。流动资产是预计在一年内转化为现金或被使用的资产。这些包括现金、应收账款和存货。另一方面，固定资产是公司在运营中用于产生收入的长期资源，如建筑物、机械和土地。流动资产与固定资产的比率是通过将总流动资产除以总固定资产来计算的。这个比率有多种用途。例如，它帮助投资者评估公司的流动性状况。较高的比率表明公司相对于其固定资产拥有更多的流动资产，暗示它能够良好地覆盖短期义务。相反，较低的比率可能表明潜在的流动性问题，表明公司可能因缺乏流动资产而难以满足其短期负债。此外，流动资产与固定资产的比率还可以反映企业的运营效率。能够在流动资产和固定资产之间保持健康平衡的公司通常被视为更稳定，并能够有效管理其资源。这个平衡至关重要，因为尽管固定资产对长期增长是必要的，但流动资产对于日常运营至关重要。此外，行业标准在解释这个比率时也起着重要作用。不同的行业有不同的资本需求和资产结构，这意味着被认为是健康的流动资产与固定资产的比率在不同部门之间可能会显著不同。例如，制造公司通常具有较高的固定资产，而服务导向的企业可能更多依赖流动资产。投资者和分析师经常比较同一行业内类似公司的流动资产与固定资产的比率，以识别趋势并做出明智的投资决策。一个持续保持有利比率的公司可能被视为更好的投资机会。总之，流动资产与固定资产的比率是一个重要的财务指标，提供了关于公司流动性、运营效率和整体财务健康状况的宝贵见解。理解这个比率使利益相关者能够就投资和资源分配做出明智的决策。随着企业在各种经济条件下的发展，保持一个平衡的比率可能是确保长期成功和市场稳定的关键。