ratio of current assets to current liabilities

简明释义

流动资产对流动负债的比率

英英释义

例句

1.The accountant calculated the ratio of current assets to current liabilities to ensure the company could meet its upcoming expenses.

会计师计算了流动资产与流动负债的比率以确保公司能够满足即将到来的开支。

2.The company's financial health can be assessed by the ratio of current assets to current liabilities, which indicates its ability to pay short-term obligations.

公司的财务健康状况可以通过流动资产与流动负债的比率来评估，这表明其偿还短期债务的能力。

3.A ratio of current assets to current liabilities below 1 may suggest financial trouble for the business.

如果流动资产与流动负债的比率低于1，可能表明企业面临财务困境。

4.Investors often look for a healthy ratio of current assets to current liabilities before investing in a company.

投资者在投资公司之前通常会寻找一个健康的流动资产与流动负债的比率。

5.A high ratio of current assets to current liabilities indicates that the company is in a strong liquidity position.

高的流动资产与流动负债的比率表明公司处于强劲的流动性状态。

作文

Understanding the financial health of a business is crucial for investors, managers, and stakeholders alike. One key metric that helps in assessing this financial stability is the ratio of current assets to current liabilities. This ratio provides insights into a company's liquidity position, indicating its ability to cover short-term obligations with its short-term assets. In simpler terms, it shows whether a company has enough resources to pay off its debts that are due within a year.Current assets include cash, accounts receivable, inventory, and other assets that are expected to be converted into cash or used up within one year. On the other hand, current liabilities consist of accounts payable, short-term loans, and any other obligations that are due within the same time frame. The ratio of current assets to current liabilities is calculated by dividing total current assets by total current liabilities.For instance, if a company has $100,000 in current assets and $50,000 in current liabilities, the ratio of current assets to current liabilities would be 2:1. This indicates that for every dollar of liability, the company has two dollars in assets, suggesting a strong liquidity position. A ratio greater than 1 generally implies that a company is in good financial health, as it can easily meet its short-term obligations. Conversely, a ratio less than 1 may raise red flags, indicating potential liquidity issues.Investors often look at this ratio as part of their analysis when considering whether to invest in a company. A healthy ratio of current assets to current liabilities can indicate that a company is well-managed and financially stable, making it a more attractive investment. Additionally, management can use this ratio as a tool to ensure that the company maintains adequate liquidity levels, allowing for smooth operations and the ability to seize new opportunities without financial strain.However, it is important to note that while the ratio of current assets to current liabilities is a useful indicator, it should not be viewed in isolation. Different industries have varying norms for this ratio, and what may be considered a healthy ratio in one sector might not hold true in another. For example, companies in the retail industry may have higher inventory levels, impacting their current assets and thus their liquidity ratios.Moreover, the quality of current assets matters. A company may have a high ratio, but if a significant portion of its current assets consists of slow-moving inventory or uncollectible receivables, the actual liquidity position may be weaker than it appears. Therefore, analyzing the types of current assets and liabilities is equally important when interpreting this ratio.In conclusion, the ratio of current assets to current liabilities is a vital financial metric that reflects a company's ability to meet its short-term obligations. While a higher ratio generally indicates better liquidity and financial health, it's essential to consider industry standards and the quality of the assets involved. Investors and management should use this ratio alongside other financial metrics to gain a comprehensive understanding of a company's overall financial condition. By doing so, they can make informed decisions that will benefit the company and its stakeholders in the long run.

了解企业的财务健康状况对投资者、管理者和利益相关者来说至关重要。一个帮助评估这种财务稳定性的关键指标是流动资产与流动负债的比率。这个比率提供了公司流动性状况的洞察，表明其用短期资产覆盖短期义务的能力。简单来说，它显示了一家公司是否有足够的资源来偿还到期的债务。流动资产包括现金、应收账款、存货以及预计在一年内转化为现金或被使用的其他资产。而流动负债则包括应付账款、短期贷款以及任何在同一时间框架内到期的其他义务。流动资产与流动负债的比率是通过将总流动资产除以总流动负债来计算的。例如，如果一家公司有100,000美元的流动资产和50,000美元的流动负债，则流动资产与流动负债的比率将为2:1。这表明公司每一美元的负债都有两美元的资产，暗示着强大的流动性。比率大于1通常意味着公司财务健康良好，因为它可以轻松满足短期义务。相反，比率低于1可能会引起警惕，表明潜在的流动性问题。投资者通常会将此比率作为分析的一部分，以考虑是否投资于某家公司。健康的流动资产与流动负债的比率可以表明公司管理良好且财务稳定，使其成为更具吸引力的投资。此外，管理层可以利用此比率作为工具，确保公司保持适当的流动性水平，从而顺利运营，并在没有财务压力的情况下抓住新机会。然而，重要的是要注意，尽管流动资产与流动负债的比率是一个有用的指标，但不应孤立地看待。不同的行业对此比率有不同的标准，在一个行业中被认为健康的比率在另一个行业中可能并不成立。例如，零售行业的公司可能会有更高的存货水平，这会影响其流动资产，从而影响其流动性比率。此外，流动资产的质量也很重要。一家公司可能有较高的比率，但如果其流动资产中有大量缓慢周转的存货或不可收回的应收账款，那么实际的流动性状况可能比表面上看起来要弱。因此，在解读此比率时，分析流动资产和负债的类型同样重要。总之，流动资产与流动负债的比率是一个重要的财务指标，反映了一家公司满足短期义务的能力。虽然较高的比率通常表示更好的流动性和财务健康，但考虑行业标准和相关资产的质量同样至关重要。投资者和管理层应将此比率与其他财务指标结合使用，以全面了解公司的整体财务状况。通过这样做，他们可以做出明智的决策，从而使公司及其利益相关者在长期内受益。