Current/liquid ratio

简明释义

流动比率

英英释义

例句

1.A high Current/liquid ratio 流动比率 can indicate that a company is not efficiently using its assets.

高的Current/liquid ratio 流动比率 可能表明公司没有有效利用其资产。

2.A Current/liquid ratio 流动比率 below 1.0 may suggest financial trouble for a business.

低于1.0的Current/liquid ratio 流动比率 可能暗示企业面临财务困境。

3.The company's Current/liquid ratio 流动比率 indicates its ability to cover short-term liabilities with its short-term assets.

公司的Current/liquid ratio 流动比率 表明其用短期资产覆盖短期负债的能力。

4.Investors often look at the Current/liquid ratio 流动比率 to assess a company's liquidity position.

投资者通常会关注Current/liquid ratio 流动比率 来评估公司的流动性状况。

5.To improve the Current/liquid ratio 流动比率, the firm decided to reduce its inventory levels.

为了改善Current/liquid ratio 流动比率，公司决定减少库存水平。

作文

The financial health of a business can often be assessed through various ratios, and one of the most important among them is the Current/liquid ratio. This ratio provides insight into a company's ability to meet its short-term obligations using its most liquid assets. In essence, it measures the relationship between current assets and current liabilities, offering a glimpse into the liquidity position of the firm. A higher Current/liquid ratio indicates that a company has more than enough assets to cover its liabilities, which is generally seen as a positive sign by investors and creditors alike.To calculate the Current/liquid ratio, one must first identify the current assets and current liabilities on the balance sheet. Current assets typically include cash, accounts receivable, inventory, and other assets that are expected to be converted into cash within a year. Current liabilities, on the other hand, consist of obligations that the company needs to settle within the same time frame, such as accounts payable, short-term loans, and other accrued expenses. The formula for the Current/liquid ratio is straightforward: Current Assets divided by Current Liabilities.For example, if a company has $200,000 in current assets and $100,000 in current liabilities, its Current/liquid ratio would be 2.0. This means that for every dollar of liability, the company has two dollars of assets available to cover it. A Current/liquid ratio of 1.0 is generally considered the minimum acceptable level, indicating that the company can just meet its short-term obligations. Ratios significantly higher than this may suggest that the company is not effectively utilizing its assets, while a ratio below 1.0 could raise red flags about potential liquidity issues.Understanding the implications of the Current/liquid ratio is essential for stakeholders. Investors often look for a healthy ratio as an indicator of financial stability, while creditors might use it to assess the risk of lending to a company. However, it's important to note that the Current/liquid ratio should not be viewed in isolation. Industry standards and the specific context of a business must be taken into account. For instance, companies in industries with long production cycles may naturally have lower ratios compared to those in retail, where inventory turns over quickly.Additionally, focusing solely on the Current/liquid ratio can be misleading. Companies may have high current assets but low liquidity if a significant portion of those assets is tied up in inventory or accounts receivable that are not being collected promptly. Therefore, it’s crucial to analyze the components of current assets and liabilities to gain a clearer picture of a company’s liquidity position.In conclusion, the Current/liquid ratio is a vital metric in assessing a company's liquidity and financial health. While it serves as a useful tool for investors and creditors, it should be considered alongside other financial metrics and within the context of the industry. By doing so, stakeholders can make more informed decisions regarding their investments and lending practices, ultimately contributing to a more robust understanding of a company's overall financial standing.

企业的财务健康状况通常可以通过各种比率来评估，其中最重要的之一就是流动比率。这个比率提供了公司使用其最流动资产来满足短期义务的能力的洞察。本质上，它衡量了流动资产与流动负债之间的关系，提供了公司流动性状况的一瞥。较高的流动比率表明公司有足够的资产来覆盖其负债，这通常被投资者和债权人视为积极的信号。要计算流动比率，首先必须在资产负债表中识别流动资产和流动负债。流动资产通常包括现金、应收账款、存货和其他预计在一年内转换为现金的资产。另一方面，流动负债则包括公司需要在同一时间框架内结清的义务，例如应付账款、短期贷款和其他应计费用。流动比率的公式很简单：流动资产除以流动负债。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，则其流动比率将为2.0。这意味着每一美元的负债，公司有两美元的资产可用于覆盖。一般来说，流动比率为1.0被认为是最低可接受水平，表示公司能够刚好满足其短期义务。显著高于此的比率可能表明公司没有有效利用其资产，而低于1.0的比率可能会引发潜在流动性问题的警报。理解流动比率的含义对利益相关者至关重要。投资者通常会关注健康的比率作为财务稳定性的指标，而债权人可能会用它来评估向公司放贷的风险。然而，重要的是要注意，流动比率不应孤立地看待。行业标准和企业的具体背景必须考虑在内。例如，在生产周期较长的行业中，公司可能自然会有较低的比率，而在零售行业中，由于库存快速周转，可能会有较高的比率。此外，仅仅关注流动比率可能会产生误导。如果公司有高流动资产但流动性低，可能是因为这些资产中的相当一部分被锁定在库存或未及时收回的应收账款中。因此，分析流动资产和负债的组成部分对于更清晰地了解公司的流动性状况至关重要。总之，流动比率是评估公司流动性和财务健康的重要指标。虽然它作为投资者和债权人的有用工具，但应与其他财务指标结合考虑，并置于行业背景中。通过这样做，利益相关者可以就其投资和贷款实践做出更明智的决策，最终有助于更全面地了解公司的整体财务状况。