current ratio

简明释义

电流比

英英释义

例句

1.A current ratio of less than 1 may suggest liquidity issues.

小于1的流动比率可能表明流动性问题。

2.The company's current ratio indicates its short-term financial health.

公司的流动比率表明其短期财务健康状况。

3.Investors often look at the current ratio to assess risk.

投资者通常查看流动比率来评估风险。

4.To improve the current ratio, the company needs to reduce its short-term liabilities.

为了改善流动比率，公司需要减少短期负债。

5.A high current ratio can indicate that a company is not efficiently using its assets.

高流动比率可能表明公司未有效利用其资产。

作文

The concept of the current ratio is a fundamental aspect of financial analysis that helps assess a company's short-term liquidity. By definition, the current ratio is calculated by dividing a company's current assets by its current liabilities. This ratio provides insight into how well a company can cover its short-term obligations with its short-term assets. A higher current ratio indicates a stronger liquidity position, suggesting that the company is more capable of meeting its immediate financial responsibilities. Conversely, a lower current ratio may raise concerns about the company's ability to sustain operations in the short run.Understanding the current ratio is crucial for investors, creditors, and management alike. For investors, it serves as a quick measure of a company's financial health and operational efficiency. Creditors often look at the current ratio to determine the risk of lending money to a business. If a company's current ratio is significantly below 1, it may indicate potential liquidity problems, which could lead to difficulties in repaying debts. On the other hand, a very high current ratio, while seemingly positive, may suggest that the company is not effectively utilizing its assets to generate revenue.Moreover, the current ratio varies across different industries, which makes it essential to compare the ratio within the same sector. For instance, a technology company may have a different ideal current ratio compared to a manufacturing firm. Therefore, industry benchmarks are vital for contextualizing the current ratio. Investors should consider these benchmarks when evaluating a company's liquidity position.Another important aspect of the current ratio is its limitations. While it provides valuable insights into liquidity, it does not account for the quality of the current assets. For example, if a company has significant accounts receivable that are unlikely to be collected, its current ratio may give a misleading impression of financial health. Therefore, a more comprehensive analysis should include other liquidity measures such as the quick ratio or cash ratio, which provide a clearer picture of a company's ability to meet its short-term obligations.In conclusion, the current ratio is a vital financial metric that plays a key role in assessing a company's liquidity and overall financial stability. It is essential for various stakeholders, including investors and creditors, to understand this ratio and its implications. However, it is equally important to recognize its limitations and consider other financial metrics for a holistic view of a company's financial health. By doing so, stakeholders can make informed decisions based on a thorough understanding of the company's liquidity position and operational efficiency.

“流动比率”是财务分析中的一个基本概念，有助于评估公司短期流动性。根据定义，流动比率是通过将公司的流动资产除以其流动负债来计算的。这个比率提供了关于公司如何用短期资产覆盖短期义务的洞察。较高的流动比率表明更强的流动性状况，暗示公司更有能力满足其即时财务责任。相反，较低的流动比率可能会引发对公司在短期内维持运营能力的担忧。理解流动比率对投资者、债权人和管理层来说都是至关重要的。对于投资者而言，它是衡量公司财务健康和运营效率的快速指标。债权人通常会查看流动比率，以确定向企业贷款的风险。如果一家公司的流动比率明显低于1，这可能表明潜在的流动性问题，这可能导致偿还债务的困难。另一方面，过高的流动比率虽然看似积极，但可能表明公司未能有效利用其资产来产生收入。此外，流动比率在不同的行业中有所不同，这使得在同一行业内比较比率至关重要。例如，一家科技公司的理想流动比率可能与一家制造公司不同。因此，行业基准对于将流动比率放入上下文中至关重要。投资者在评估公司的流动性状况时，应考虑这些基准。流动比率的另一个重要方面是其局限性。虽然它提供了有关流动性的有价值见解，但它并未考虑流动资产的质量。例如，如果一家公司有大量不太可能收回的应收账款，其流动比率可能会给出误导性的财务健康印象。因此，更全面的分析应包括其他流动性指标，如速动比率或现金比率，这些指标提供了公司满足短期义务能力的更清晰的图景。总之，流动比率是一个重要的财务指标，在评估公司流动性和整体财务稳定性方面发挥着关键作用。各种利益相关者，包括投资者和债权人，理解这一比率及其含义是至关重要的。然而，同样重要的是要认识到其局限性，并考虑其他财务指标，以全面了解公司的财务健康状况。通过这样做，利益相关者可以基于对公司流动性状况和运营效率的透彻理解做出明智的决策。