current liabilities to net worth

简明释义

流动负债比净资产

英英释义

例句

1.The company's current liabilities to net worth ratio indicates how much of its equity is used to cover short-term debts.

公司的流动负债与净资产比率表明其有多少股本用于偿还短期债务。

2.Investors often look at the current liabilities to net worth metric to assess the financial stability of a business.

投资者通常查看流动负债与净资产指标，以评估企业的财务稳定性。

3.When analyzing financial statements, it is important to consider the current liabilities to net worth ratio.

在分析财务报表时，考虑流动负债与净资产比率是很重要的。

4.The CFO explained that maintaining a balanced current liabilities to net worth ratio is crucial for long-term growth.

首席财务官解释说，保持平衡的流动负债与净资产比率对长期增长至关重要。

5.A high current liabilities to net worth ratio may suggest that a company is over-leveraged.

较高的流动负债与净资产比率可能表明公司负债过多。

作文

Understanding financial ratios is crucial for assessing a company's overall health and performance. One such important ratio is the ratio of current liabilities to net worth, which provides insight into a company's financial stability and operational efficiency. This ratio compares a company's short-term obligations, known as current liabilities, to its net worth, which is the difference between total assets and total liabilities. By analyzing this ratio, stakeholders can gauge how well a company can cover its short-term debts with its available resources.Current liabilities include accounts payable, short-term loans, and other financial obligations due within one year. On the other hand, net worth represents the equity stake of the owners in the company. A high ratio of current liabilities to net worth may indicate that a company is heavily reliant on debt to finance its operations, which could be a warning sign for investors and creditors. Conversely, a low ratio suggests that a company has a strong financial position, with sufficient net worth to cover its current liabilities.For instance, consider a hypothetical company, ABC Corp, which has total current liabilities of $200,000 and a net worth of $500,000. The ratio would be calculated as follows: $200,000 (current liabilities) divided by $500,000 (net worth), resulting in a ratio of 0.4. This means that for every dollar of net worth, ABC Corp has 40 cents in current liabilities. Such a ratio indicates a manageable level of debt relative to the company's equity.In contrast, if another company, XYZ Ltd, has current liabilities of $400,000 and a net worth of $300,000, the ratio would be calculated as $400,000 divided by $300,000, resulting in a ratio of approximately 1.33. This indicates that XYZ Ltd has more current liabilities than its net worth, suggesting potential financial distress. Investors might be wary of investing in XYZ Ltd due to its higher risk profile.Monitoring the current liabilities to net worth ratio over time can also provide insights into a company's financial trends. If a company’s ratio is consistently increasing, it may signal that the company is taking on too much short-term debt, which could lead to liquidity issues in the future. On the other hand, if the ratio is decreasing, it may indicate improved financial health, possibly due to better management of liabilities or increased net worth from retained earnings.Additionally, the industry context should be considered when evaluating this ratio. Different industries have varying norms for acceptable levels of debt. For example, utility companies often operate with higher levels of debt due to the capital-intensive nature of their business, while technology firms may have lower levels of current liabilities relative to their net worth.In conclusion, the ratio of current liabilities to net worth is a vital tool for financial analysis. It helps investors, creditors, and management understand a company's liquidity and financial risk. By keeping an eye on this ratio and comparing it with industry benchmarks, stakeholders can make informed decisions about their investments and strategies. Understanding this ratio not only aids in assessing a company’s current financial standing but also assists in forecasting its future performance based on its ability to manage its liabilities effectively.

理解财务比率对评估公司的整体健康和表现至关重要。其中一个重要的比率是流动负债与净资产比率，它提供了公司财务稳定性和运营效率的见解。该比率将公司的短期义务，即流动负债，与其净资产进行比较，净资产是总资产与总负债之间的差额。通过分析这个比率，利益相关者可以评估公司用可用资源偿还短期债务的能力。流动负债包括应付账款、短期贷款及其他一年内到期的财务义务。另一方面，净资产代表所有者在公司中的权益份额。高的流动负债与净资产比率可能表明公司在融资运营方面过于依赖债务，这可能是投资者和债权人的警示信号。相反，低比率则表明公司具有较强的财务状况，能够用足够的净资产覆盖其流动负债。例如，考虑一家假设公司ABC Corp，其总流动负债为200,000美元，净资产为500,000美元。比率将按以下方式计算：200,000美元（流动负债）除以500,000美元（净资产），得出比率为0.4。这意味着每一美元的净资产，ABC Corp有40美分的流动负债。这样的比率表明，相对于公司的股本，债务水平是可控的。相反，如果另一家公司XYZ Ltd的流动负债为400,000美元，净资产为300,000美元，则比率将按400,000美元除以300,000美元计算，得出比率约为1.33。这表明XYZ Ltd的流动负债超过其净资产，暗示潜在的财务困境。由于风险较高，投资者可能会对投资XYZ Ltd持谨慎态度。随着时间的推移，监测流动负债与净资产比率也可以提供公司财务趋势的见解。如果一家公司比率持续上升，可能表明该公司承担了过多的短期债务，这可能导致未来的流动性问题。另一方面，如果比率下降，可能表明财务状况改善，可能是由于负债管理更好或保留收益增加所致。此外，在评估此比率时，还应考虑行业背景。不同的行业对可接受的债务水平有不同的标准。例如，公用事业公司由于其资本密集型业务，通常运营着较高水平的债务，而科技公司相对而言可能在其净资产中拥有较低的流动负债水平。总之，流动负债与净资产比率是财务分析的重要工具。它帮助投资者、债权人和管理层了解公司的流动性和财务风险。通过关注这一比率并与行业基准进行比较，利益相关者可以就投资和战略做出明智的决策。理解这一比率不仅有助于评估公司的当前财务状况，还有助于根据其有效管理负债的能力预测其未来绩效。