current liability

简明释义

流动负债

英英释义

例句

1.The firm plans to pay off its current liability (流动负债) by the end of the quarter.

公司计划在季度末之前偿还其流动负债 (流动负债)。

2.To assess the financial health, we need to analyze the current liability (流动负债) ratio against current assets.

为了评估财务健康状况，我们需要分析流动负债 (流动负债)比率与流动资产的关系。

3.The company's balance sheet shows a significant amount of current liability (流动负债) due to outstanding accounts payable.

公司的资产负债表显示，由于未偿还的应付账款，存在大量的流动负债 (流动负债)。

4.Investors often look at current liability (流动负债) to evaluate how well a company can meet its short-term obligations.

投资者通常查看流动负债 (流动负债)来评估公司满足短期义务的能力。

5.A high current liability (流动负债) compared to current assets may indicate potential liquidity issues.

与流动资产相比，较高的流动负债 (流动负债)可能表明潜在的流动性问题。

作文

In the world of finance and accounting, understanding the various components of a company's balance sheet is crucial. One significant aspect that often comes into play is the concept of current liability. A current liability refers to the obligations that a company is expected to settle within one year or within its operating cycle, whichever is longer. These liabilities are essential for assessing a company's short-term financial health and liquidity. Current liabilities include items such as accounts payable, short-term loans, accrued expenses, and other debts that are due in the near future. For instance, if a business purchases inventory on credit, it creates an account payable that must be settled quickly. Understanding these obligations helps stakeholders evaluate whether the company can meet its short-term commitments without jeopardizing its operational efficiency.The management of current liabilities plays a vital role in a company's cash flow management. Companies need to ensure that they have sufficient liquid assets to cover these obligations as they come due. Failure to manage current liabilities effectively can lead to liquidity crises, which may result in the inability to pay suppliers, employees, or creditors on time. This situation can harm the company's reputation and may even lead to insolvency.Investors and analysts often scrutinize a company's current liabilities when conducting financial analysis. Ratios such as the current ratio and quick ratio are commonly used to assess a company's liquidity position. The current ratio, calculated by dividing current assets by current liabilities, provides insight into whether a company has enough resources to cover its short-term obligations. A ratio greater than one generally indicates that the company is in a good position to meet its liabilities, while a ratio less than one raises concerns about potential financial difficulties.Another important aspect of current liabilities is their impact on working capital. Working capital is calculated as current assets minus current liabilities. A positive working capital indicates that a company can fund its day-to-day operations and invest in growth opportunities. Conversely, negative working capital might signal financial distress, as it suggests that a company may struggle to meet its short-term obligations.In conclusion, understanding current liabilities is fundamental for anyone involved in business finance. They provide insights into a company's short-term financial obligations and overall liquidity position. By effectively managing current liabilities, companies can maintain operational stability and build investor confidence. Therefore, both business owners and stakeholders should pay close attention to this critical aspect of financial management, ensuring that their strategies align with maintaining healthy levels of current liabilities and securing long-term success.

在金融和会计的世界中，理解公司资产负债表的各个组成部分至关重要。一个经常出现的重要方面是流动负债的概念。流动负债指的是公司预计在一年内或其营业周期内（以较长者为准）结清的义务。这些负债对于评估公司的短期财务健康和流动性至关重要。流动负债包括应付账款、短期贷款、应计费用以及其他到期的债务。例如，如果一家公司赊账购买库存，就会产生应付账款，必须尽快结清。理解这些义务有助于利益相关者评估公司是否能够在不危及运营效率的情况下履行短期承诺。对流动负债的管理在公司的现金流管理中扮演着重要角色。公司需要确保拥有足够的流动资产来覆盖这些义务，以便按时支付。如果未能有效管理流动负债，可能会导致流动性危机，进而导致无法按时支付供应商、员工或债权人。这种情况可能会损害公司的声誉，甚至导致破产。投资者和分析师在进行财务分析时，通常会仔细审查公司的流动负债。当前比率和速动比率等比率通常用于评估公司的流动性状况。当前比率是通过将流动资产除以流动负债计算得出的，提供了公司是否有足够资源来覆盖短期义务的见解。大于1的比率通常表明公司在满足其负债方面处于良好位置，而小于1的比率则引发对潜在财务困难的担忧。流动负债的另一个重要方面是它们对营运资本的影响。营运资本的计算方式为流动资产减去流动负债。正的营运资本表明公司可以资助其日常运营并投资于增长机会。相反，负的营运资本可能会发出财务困境的信号，因为这表明公司可能难以满足其短期义务。总之，理解流动负债对任何参与商业财务的人来说都是基础。它们提供了对公司短期财务义务和整体流动性状况的洞察。通过有效管理流动负债，公司可以保持运营稳定并建立投资者信心。因此，企业主和利益相关者都应密切关注这一财务管理的关键方面，确保他们的战略与维持健康的流动负债水平及确保长期成功相一致。