noncurrent liability

简明释义

非流动负债

英英释义

例句

1.Management plans to reduce noncurrent liability 长期负债 by refinancing existing loans.

管理层计划通过再融资现有贷款来减少非流动负债 长期负债。

2.The company reported a significant increase in its noncurrent liability 长期负债 due to the issuance of new bonds.

公司由于发行新债券，报告其非流动负债 长期负债显著增加。

3.Investors are concerned about the rising noncurrent liability 长期负债 on the balance sheet.

投资者对资产负债表上日益增加的非流动负债 长期负债感到担忧。

4.A high level of noncurrent liability 长期负债 can indicate financial risk for the company.

高水平的非流动负债 长期负债可能表明公司的财务风险。

5.The auditor flagged the noncurrent liability 长期负债 as a concern during the annual review.

审计员在年度审查中将非流动负债 长期负债标记为一个关注点。

作文

Understanding financial statements is crucial for anyone involved in business, whether as an owner, investor, or manager. One key term that often appears in these documents is noncurrent liability. A noncurrent liability is defined as a financial obligation that is not due to be settled within one year or within the company’s operating cycle, whichever is longer. This means that these liabilities are long-term in nature and are not expected to require cash payment in the short term. Examples of noncurrent liabilities include long-term loans, bonds payable, and deferred tax liabilities.The significance of noncurrent liabilities cannot be overstated. They play a critical role in assessing a company's financial health and stability. For instance, when investors analyze a company's balance sheet, they look at both current and noncurrent liabilities to understand how much debt the company has and when it is due. High levels of noncurrent liabilities can indicate that a company is relying heavily on borrowed funds, which could be risky if the company does not generate enough revenue to cover its obligations.Moreover, noncurrent liabilities can impact a company's cash flow management. Since these liabilities are due over a longer period, they allow businesses to invest in growth opportunities without the immediate pressure of repayment. However, companies must still manage their cash flow effectively to ensure they can meet their obligations when they come due. Failing to do so can lead to financial distress or even bankruptcy.In addition, understanding noncurrent liabilities is essential for making informed investment decisions. Investors often seek companies with manageable levels of noncurrent liabilities because it indicates that the company is not overly leveraged. Conversely, a company with excessive noncurrent liabilities may struggle to maintain operations during economic downturns, leading to potential losses for investors.Furthermore, the classification of liabilities into current and noncurrent is important for compliance with accounting standards. Different accounting frameworks, such as GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards), have specific guidelines regarding the reporting of noncurrent liabilities. Companies must accurately classify their liabilities to provide a true representation of their financial position to stakeholders.In conclusion, a thorough understanding of noncurrent liabilities is vital for anyone involved in the financial aspects of a business. These long-term obligations provide insight into a company's financial strategy, risk profile, and overall health. By analyzing noncurrent liabilities, stakeholders can make informed decisions that align with their financial goals. Therefore, it is essential to pay close attention to this aspect of financial statements to ensure a comprehensive understanding of a company's financial situation.

理解财务报表对任何参与商业活动的人来说都是至关重要的，无论是作为所有者、投资者还是管理者。其中一个经常出现在这些文件中的关键术语是非流动负债。非流动负债被定义为在一年内或公司运营周期内（以较长者为准）不需要偿还的财务义务。这意味着这些负债具有长期性质，并且预计在短期内不会要求现金支付。非流动负债的例子包括长期贷款、应付债券和递延所得税负债。非流动负债的重要性不容小觑。它们在评估公司的财务健康和稳定性方面发挥着关键作用。例如，当投资者分析公司的资产负债表时，他们会查看当前负债和非流动负债，以了解公司有多少债务以及何时到期。高水平的非流动负债可能表明公司过度依赖借款，这在公司未能产生足够收入来覆盖其义务时可能存在风险。此外，非流动负债还会影响公司的现金流管理。由于这些负债在较长时间内到期，它们使企业能够在没有立即偿还压力的情况下投资于增长机会。然而，公司仍必须有效管理现金流，以确保能够在到期时满足其义务。未能做到这一点可能导致财务困境甚至破产。此外，理解非流动负债对做出明智的投资决策至关重要。投资者通常寻求负债水平可控的公司，因为这表明公司没有过度杠杆。相反，负债过多的公司在经济低迷期间可能会难以维持运营，导致投资者潜在损失。此外，负债的分类为流动负债和非流动负债对遵守会计标准也很重要。不同的会计框架，如GAAP（一般公认会计原则）和IFRS（国际财务报告准则），对非流动负债的报告有特定的指导方针。公司必须准确分类其负债，以向利益相关者提供真实的财务状况表现。总之，深入理解非流动负债对于任何参与企业财务事务的人来说都是至关重要的。这些长期义务提供了对公司财务战略、风险状况和整体健康状况的洞察。通过分析非流动负债，利益相关者可以做出与其财务目标一致的明智决策。因此，密切关注财务报表的这一方面对于确保全面了解公司的财务状况至关重要。