current ratio

简明释义

现行比率

英英释义

例句

1.A current ratio 流动比率 below 1 indicates that a company may have liquidity issues.

低于1的流动比率表明公司可能存在流动性问题。

2.Investors often look at the current ratio 流动比率 to assess a firm's short-term financial health.

投资者通常查看流动比率以评估公司的短期财务健康状况。

3.During the financial analysis, we found that the current ratio 流动比率 was significantly higher than the industry average.

在财务分析中，我们发现流动比率明显高于行业平均水平。

4.The management team is aiming to increase the current ratio 流动比率 to ensure better creditworthiness.

管理团队的目标是提高流动比率以确保更好的信用度。

5.The company's current ratio 流动比率 improved from 1.2 to 1.5 over the last quarter.

该公司的流动比率在过去一个季度内从1.2提高到1.5。

作文

The concept of the current ratio is essential in financial analysis, particularly when assessing a company's short-term liquidity. The current ratio, defined as the ratio of a company's current assets to its current liabilities, provides insight into its ability to meet short-term obligations. A higher current ratio indicates that a company has more current assets than current liabilities, which generally suggests a strong liquidity position. Conversely, a low current ratio may signal potential financial difficulties, as it implies that the company may struggle to cover its short-term debts.To calculate the current ratio, one simply divides the total current assets by the total current liabilities. For instance, if a company has $200,000 in current assets and $100,000 in current liabilities, its current ratio would be 2:1. This means that for every dollar of liability, the company has two dollars of assets available to pay off those liabilities. Financial analysts often use this ratio as a benchmark; a current ratio of 1.5 or higher is typically viewed as healthy, while a ratio below 1 may indicate potential liquidity issues.Understanding the current ratio is crucial for investors and creditors alike. Investors want to ensure that the companies they are investing in can sustain their operations and manage their debts effectively. A strong current ratio can enhance investor confidence, leading to increased investment and potentially higher stock prices. Similarly, creditors evaluate the current ratio to assess the risk of lending to a company. A company with a robust current ratio is seen as a lower risk, making it easier to secure loans or favorable credit terms.However, it is important to note that the current ratio should not be analyzed in isolation. Different industries have varying standards for what constitutes a healthy current ratio. For example, a manufacturing company may have a lower current ratio compared to a service-based company due to the nature of their operations and cash flow cycles. Therefore, it is essential to compare the current ratio against industry averages to gain a comprehensive understanding of a company's financial health.Additionally, while a high current ratio may seem favorable, it can also indicate inefficiencies. For instance, a company with an excessively high current ratio might be sitting on too much inventory or cash, which could be better utilized for growth opportunities or paying down debt. Hence, while the current ratio is a valuable tool, it should be considered alongside other financial metrics and qualitative factors.In conclusion, the current ratio is a vital indicator of a company's short-term financial health. By measuring the relationship between current assets and current liabilities, stakeholders can gauge a company's liquidity and operational efficiency. However, it is crucial to analyze the current ratio in conjunction with industry standards and other financial ratios to obtain a well-rounded view of a company's overall performance. Understanding the current ratio empowers investors, creditors, and management to make informed decisions, ultimately contributing to the company's long-term success.

“流动比率”这一概念在财务分析中至关重要，尤其是在评估公司的短期流动性时。“流动比率”是指公司流动资产与流动负债的比例，它提供了公司满足短期义务的能力的洞察。较高的“流动比率”表明公司拥有的流动资产超过流动负债，这通常意味着流动性状况良好。相反，较低的“流动比率”可能暗示潜在的财务困难，因为这意味着公司可能难以偿还短期债务。计算“流动比率”很简单，只需将总流动资产除以总流动负债。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2:1。这意味着每一美元的负债，公司有两美元的资产可用于偿还这些负债。金融分析师通常将此比率作为基准；“流动比率”在1.5或更高时通常被视为健康，而低于1的比率可能表明潜在的流动性问题。理解“流动比率”对投资者和债权人来说至关重要。投资者希望确保他们投资的公司能够有效地维持运营并管理债务。强劲的“流动比率”可以增强投资者信心，从而导致投资增加，并可能提高股价。同样，债权人评估“流动比率”以评估向公司贷款的风险。拥有强大“流动比率”的公司被视为风险较低，从而更容易获得贷款或优惠的信贷条件。然而，需要注意的是，“流动比率”不应孤立分析。不同的行业对于健康的“流动比率”有不同的标准。例如，制造公司可能由于其运营和现金流周期的性质而具有较低的“流动比率”，而服务型公司则可能具有较高的“流动比率”。因此，比较“流动比率”与行业平均水平至关重要，以全面了解公司的财务健康状况。此外，尽管较高的“流动比率”似乎是有利的，但它也可能表明效率低下。例如，拥有过高“流动比率”的公司可能会囤积过多的库存或现金，这些资金可以更好地用于增长机会或偿还债务。因此，尽管“流动比率”是一个有价值的工具，但它应与其他财务指标和定性因素结合考虑。总之，“流动比率”是公司短期财务健康的重要指标。通过衡量流动资产与流动负债之间的关系，利益相关者可以评估公司的流动性和运营效率。然而，必须将“流动比率”与行业标准和其他财务比率进行分析，以获得公司整体表现的全面视图。理解“流动比率”使投资者、债权人和管理层能够做出明智的决策，最终促进公司的长期成功。