other current assets

简明释义

其它流动资产

英英释义

例句

1.The balance sheet showed a significant amount in other current assets, which included prepaid expenses.

资产负债表显示其他流动资产中有相当大的金额，其中包括预付费用。

2.Investors should pay attention to other current assets as they can indicate liquidity.

投资者应关注其他流动资产，因为它们可以指示流动性。

3.Management decided to liquidate some other current assets to improve cash flow.

管理层决定变现一些其他流动资产以改善现金流。

4.The company reported an increase in other current assets due to the acquisition of short-term investments.

由于收购短期投资，公司报告了其他流动资产的增加。

5.During the audit, we found discrepancies in the valuation of other current assets.

在审计过程中，我们发现其他流动资产的估值存在差异。

作文

In the world of finance and accounting, understanding the various components of a company's balance sheet is crucial for both investors and management. One term that often comes up in this context is other current assets, which refers to a category of assets that are expected to be converted into cash or used up within one year, but do not fit neatly into the more commonly recognized categories like cash, accounts receivable, or inventory. This term can encompass a variety of items, including prepaid expenses, short-term investments, and other miscellaneous assets that may not be classified elsewhere. The significance of other current assets lies in their ability to provide a more comprehensive view of a company's liquidity position. For instance, when a company pays for insurance coverage in advance, the expense is recorded as a prepaid expense under other current assets. This means that while the cash has already been spent, the benefit of that expense will be realized over the term of the insurance policy. Similarly, if a company invests in short-term securities that it plans to sell within the next year, those investments would also fall under other current assets. Investors often look at other current assets to gauge how well a company manages its resources. A high amount of other current assets might indicate that the company is effectively utilizing its cash for future benefits, but it could also raise concerns if these assets are not quickly convertible to cash. For example, if a significant portion of a company's other current assets consists of prepaid expenses, it might suggest that the company is spending too much on upfront costs without immediate returns. Moreover, understanding other current assets can help in assessing a company's operational efficiency. Companies that have a balanced mix of current assets are often seen as being in a stronger financial position. A diverse range of other current assets can provide a cushion against unexpected cash flow issues. For example, having a portion of other current assets in short-term investments means that the company has options available to generate cash quickly if needed. In conclusion, the term other current assets plays a vital role in the overall assessment of a company's financial health. By analyzing this category, stakeholders can gain insights into how well a company is managing its resources and preparing for future expenses. Whether it is through prepaid expenses or short-term investments, other current assets provide essential information that contributes to a clearer understanding of a company's liquidity and operational efficiency. Therefore, both investors and management should pay close attention to this category when evaluating a company's financial statements.

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对投资者和管理层至关重要。在这个背景下，一个经常出现的术语是其他流动资产，它指的是预计在一年内转换为现金或被使用的资产类别，但不适合更常见的分类，如现金、应收账款或存货。这个术语可以涵盖多种项目，包括预付费用、短期投资和其他可能未被归类的杂项资产。其他流动资产的重要性在于它们能够提供公司流动性状况的更全面的视图。例如，当一家公司提前支付保险费用时，该费用会作为预付费用记录在其他流动资产下。这意味着虽然现金已经支出，但该费用的利益将在保险政策的期限内实现。同样，如果一家公司投资于计划在下一年内出售的短期证券，这些投资也将归入其他流动资产。投资者通常会查看其他流动资产来评估公司如何管理其资源。大量的其他流动资产可能表明公司有效利用现金以获得未来利益，但如果这些资产无法迅速转换为现金，也可能引发担忧。例如，如果公司的一大部分其他流动资产由预付费用构成，这可能表明公司在没有立即回报的情况下，在前期成本上花费过多。此外，理解其他流动资产有助于评估公司的运营效率。拥有平衡的流动资产组合的公司通常被视为处于更强的财务状况。多样化的其他流动资产可以为意外的现金流问题提供缓冲。例如，拥有部分其他流动资产在短期投资中意味着公司在需要时可以迅速生成现金。总之，术语其他流动资产在公司财务健康的整体评估中发挥着至关重要的作用。通过分析这一类别，利益相关者可以深入了解公司如何管理资源并为未来支出做好准备。无论是通过预付费用还是短期投资，其他流动资产提供了对公司流动性和运营效率更清晰理解的必要信息。因此，投资者和管理层在评估公司的财务报表时，应密切关注这一类别。