investments classifiable as current assets

简明释义

投资归属流动资产

英英释义

例句

1.The company's balance sheet shows a significant amount of investments classifiable as current assets, indicating strong liquidity.

公司的资产负债表显示有大量的可归类为流动资产的投资，这表明流动性强。

2.The firm decided to liquidate its investments classifiable as current assets to meet short-term obligations.

公司决定变现其可归类为流动资产的投资以满足短期债务。

3.Investors often look for companies with high investments classifiable as current assets to ensure they can cover immediate expenses.

投资者通常寻找拥有高可归类为流动资产的投资的公司，以确保它们能够覆盖即时开支。

4.During the audit, we found that some investments classifiable as current assets were misclassified, affecting the financial ratios.

在审计过程中，我们发现一些可归类为流动资产的投资被错误分类，影响了财务比率。

5.The CFO explained that the investments classifiable as current assets are crucial for maintaining operational flexibility.

首席财务官解释说，可归类为流动资产的投资对保持运营灵活性至关重要。

作文

In the world of finance and accounting, understanding various classifications of assets is crucial for both investors and businesses. One important category is the concept of investments classifiable as current assets. This term refers to investments that are expected to be converted into cash or consumed within one year or within the operating cycle of a business, whichever is longer. The classification of these investments plays a significant role in financial reporting and analysis. Current assets are vital for maintaining liquidity, which is essential for the day-to-day operations of any business. When a company has a healthy amount of current assets, it indicates that it can easily meet its short-term obligations. Investments classifiable as current assets typically include stocks, bonds, or other financial instruments that are held for a short duration with the intent of generating immediate returns. For example, if a company invests in stocks of another company with the intention of selling them within a few months, those stocks would be classified as investments classifiable as current assets. This classification is important because it affects the company's balance sheet and can influence decisions made by investors and creditors. A high level of current assets relative to current liabilities suggests that a company is in good financial health and can navigate through its operational expenses without facing liquidity issues. On the other hand, if a company holds long-term investments, such as real estate or stocks intended to be held for more than a year, these would not fall under the category of investments classifiable as current assets. Instead, they would be classified as non-current or long-term assets. This distinction is critical for stakeholders who analyze a company’s financial position. Investors often look for a balance between current and non-current assets to assess the overall risk and return profile of a company. Moreover, the classification of investments classifiable as current assets also has implications for financial ratios, such as the current ratio and quick ratio. These ratios are used to evaluate a company's ability to pay off its short-term liabilities with its short-term assets. A strong current ratio indicates that a company has sufficient resources to cover its debts, while a weak ratio may signal potential financial distress. In conclusion, understanding investments classifiable as current assets is essential for anyone involved in finance or business management. It not only helps in assessing a company's liquidity and financial health but also aids in making informed investment decisions. By carefully analyzing the types of assets a company holds and their classifications, investors can gain valuable insights into the company’s operational efficiency and financial stability. Therefore, the accurate classification of assets, especially investments classifiable as current assets, is fundamental to effective financial analysis and decision-making.

在金融和会计的世界中，理解各种资产分类对投资者和企业至关重要。其中一个重要类别是可归类为流动资产的投资这一概念。这个术语指的是预计在一年内或在企业的经营周期内（以较长者为准）转化为现金或被消耗的投资。这些投资的分类在财务报告和分析中起着重要作用。流动资产对于维持流动性至关重要，这对任何企业的日常运作都是必不可少的。当一家公司拥有健康的流动资产时，这表明它能够轻松满足其短期义务。可归类为流动资产的投资通常包括股票、债券或其他短期持有的金融工具，目的是产生即时回报。例如，如果一家公司投资于另一家公司的股票，并打算在几个月内出售这些股票，那么这些股票将被归类为可归类为流动资产的投资。这种分类很重要，因为它影响公司的资产负债表，并可能影响投资者和债权人做出的决策。相对于流动负债而言，较高的流动资产水平表明公司财务状况良好，能够在不面临流动性问题的情况下应对运营费用。另一方面，如果一家公司持有长期投资，例如房地产或计划持有超过一年的股票，这些将不属于可归类为流动资产的投资。相反，它们将被归类为非流动或长期资产。这种区别对于分析公司财务状况的利益相关者至关重要。投资者通常寻求流动资产与非流动资产之间的平衡，以评估公司的整体风险和回报特征。此外，可归类为流动资产的投资的分类也对财务比率产生影响，例如流动比率和速动比率。这些比率用于评估公司用短期资产偿还短期负债的能力。强劲的流动比率表明公司有足够的资源来覆盖其债务，而较弱的比率可能暗示潜在的财务困境。总之，理解可归类为流动资产的投资对任何参与金融或企业管理的人来说都是至关重要的。它不仅有助于评估公司的流动性和财务健康状况，还帮助做出明智的投资决策。通过仔细分析公司所持资产的类型及其分类，投资者可以获取有关公司运营效率和财务稳定性的宝贵见解。因此，资产的准确分类，尤其是可归类为流动资产的投资，是有效财务分析和决策的基础。