debt in current liabilities

简明释义

流动负债

英英释义

例句

1.During the audit, the accountant discovered discrepancies in the debt in current liabilities 流动负债中的债务 section of the balance sheet.

在审计过程中，会计发现资产负债表中 流动负债中的债务 debt in current liabilities 部分存在差异。

2.To improve cash flow, the finance team is reviewing the debt in current liabilities 流动负债中的债务 and planning to restructure some payments.

为了改善现金流，财务团队正在审查 流动负债中的债务 debt in current liabilities 并计划重组部分付款。

3.The company reported a significant increase in debt in current liabilities 流动负债中的债务 this quarter, raising concerns among investors.

公司本季度报告显示，流动负债中的债务 debt in current liabilities 大幅增加，这引发了投资者的担忧。

4.Investors often look at the debt in current liabilities 流动负债中的债务 to assess a company's short-term financial health.

投资者通常查看 流动负债中的债务 debt in current liabilities 来评估公司的短期财务健康状况。

5.A high debt in current liabilities 流动负债中的债务 ratio may indicate potential liquidity issues for the business.

高比例的 流动负债中的债务 debt in current liabilities 可能表明企业存在潜在的流动性问题。

作文

Understanding financial statements is crucial for anyone involved in business, whether as an owner, investor, or manager. One of the key components of a company’s balance sheet is its liabilities, which are divided into current and long-term categories. Among these, debt in current liabilities refers to the obligations that a company must settle within one year. This includes short-term loans, accounts payable, and other debts that are due soon. Understanding this concept is essential for assessing a company's short-term financial health and liquidity.Current liabilities are important because they give insight into how well a company can meet its short-term obligations. For instance, if a company has a high amount of debt in current liabilities, it may indicate potential cash flow problems. Investors and creditors often look at this figure closely to determine whether the company can cover its immediate debts with its current assets. To illustrate, let’s consider a hypothetical company, ABC Corp. If ABC Corp has $500,000 in total current liabilities, and $300,000 of that is classified as debt in current liabilities, this means that $300,000 must be paid off within the next year. If the company has current assets totaling $600,000, it appears to have a healthy liquidity position. However, if those current assets were only $250,000, ABC Corp might struggle to meet its short-term obligations, raising red flags for investors.Moreover, the management of debt in current liabilities is critical for maintaining a good credit rating. High levels of short-term debt can lead to increased interest rates on future borrowing or even difficulty obtaining financing altogether. Companies often aim to manage their current liabilities carefully to ensure they remain attractive to lenders and investors. In addition to understanding the implications of debt in current liabilities, it is also vital to analyze trends over time. A consistent increase in current liabilities, particularly in the debt portion, could signal trouble ahead. Conversely, a decrease might indicate improved financial health and better management of resources. Furthermore, businesses must also consider the nature of their operations when evaluating debt in current liabilities. For example, seasonal businesses may experience fluctuations in sales and cash flow, leading to varying levels of short-term debt throughout the year. Therefore, it is essential for such companies to plan accordingly and maintain sufficient liquidity to navigate these cycles effectively. In conclusion, understanding debt in current liabilities is vital for assessing a company's financial stability and operational efficiency. Stakeholders must pay close attention to this aspect of the balance sheet to make informed decisions. By analyzing current liabilities in conjunction with current assets, one can gain a clearer picture of a company's ability to meet its short-term obligations and maintain a healthy financial status. This knowledge ultimately empowers investors, managers, and owners to make strategic decisions that will benefit the organization in the long run.

理解财务报表对于任何参与商业活动的人来说都是至关重要的，无论是作为所有者、投资者还是管理者。公司资产负债表的一个关键组成部分是其负债，这些负债分为流动负债和长期负债。在这些负债中，流动负债中的债务指的是公司必须在一年内偿还的义务。这包括短期贷款、应付账款以及其他即将到期的债务。理解这一概念对于评估公司的短期财务健康和流动性至关重要。流动负债很重要，因为它们提供了公司如何满足短期义务的洞察。例如，如果一家公司有大量的流动负债中的债务，这可能表明潜在的现金流问题。投资者和债权人通常会密切关注这一数字，以确定公司是否能够用其流动资产覆盖其即时债务。为了说明这一点，让我们考虑一个假设的公司ABC Corp。如果ABC Corp的总流动负债为500,000美元，其中300,000美元被归类为流动负债中的债务，这意味着300,000美元必须在接下来的一年内偿还。如果该公司的流动资产总额为600,000美元，那么它似乎拥有健康的流动性。然而，如果这些流动资产只有250,000美元，ABC Corp可能会面临偿还短期义务的困难，这将引发投资者的警惕。此外，管理流动负债中的债务对于保持良好的信用评级至关重要。高水平的短期债务可能导致未来借款的利率上升，甚至可能导致融资困难。公司通常会努力谨慎管理其流动负债，以确保它们对贷方和投资者保持吸引力。除了理解流动负债中的债务的影响外，分析时间趋势也至关重要。流动负债，特别是债务部分的持续增加可能会预示着未来的问题。相反，减少可能表明财务健康状况改善和资源管理更好。此外，企业在评估流动负债中的债务时，还必须考虑其运营性质。例如，季节性企业可能会经历销售和现金流的波动，从而导致流动负债在全年内的不同水平。因此，这类公司必须相应地进行规划，并保持足够的流动性以有效应对这些周期。总之，理解流动负债中的债务对于评估公司的财务稳定性和运营效率至关重要。利益相关者必须密切关注资产负债表的这一方面，以做出明智的决策。通过结合流动负债和流动资产进行分析，可以更清晰地了解公司履行短期义务的能力，并保持健康的财务状况。这一知识最终使投资者、管理者和所有者能够做出有利于组织长期发展的战略决策。