other current liabilities

简明释义

其它流动负债

英英释义

例句

1.Investors should pay attention to other current liabilities on the balance sheet as they can indicate potential cash flow issues.

投资者应该关注资产负债表上的其他流动负债，因为它们可能表明潜在的现金流问题。

2.The company reported a significant increase in other current liabilities, which includes unpaid taxes and accrued expenses.

该公司报告了其他流动负债的大幅增加，包括未支付的税款和应计费用。

3.The increase in other current liabilities may affect the company's liquidity ratio negatively.

在其他流动负债的增加可能会对公司的流动比率产生负面影响。

4.During the audit, the accountant discovered discrepancies in the other current liabilities section.

在审计过程中，会计发现其他流动负债部分存在差异。

5.Management explained that the rise in other current liabilities was due to seasonal expenses.

管理层解释说，其他流动负债的增加是由于季节性费用。

作文

In the world of finance and accounting, understanding various terms is crucial for both professionals and students alike. One such term that often comes up in financial statements is other current liabilities. This phrase refers to the obligations a company must settle within one year that do not fall into the more commonly recognized categories like accounts payable or short-term debt. Understanding other current liabilities is vital for assessing a company's short-term financial health and liquidity.To elaborate further, other current liabilities can include a variety of financial obligations. For instance, they might encompass accrued expenses, which are costs that have been incurred but not yet paid, such as wages payable, taxes payable, or interest payable. These accrued expenses represent a company's commitment to pay for services or goods that have already been received, making them crucial for accurate financial reporting.Another component of other current liabilities can be deferred revenue. This occurs when a company receives payment for goods or services that it has not yet delivered. For example, a subscription service that charges customers upfront for a year of service will list this amount as other current liabilities until the service is provided. This highlights the importance of recognizing revenue only when it is earned, adhering to the revenue recognition principle in accounting.Furthermore, other current liabilities may also include provisions for warranties or legal disputes. Companies often need to set aside funds to cover potential future claims or warranty repairs, which can significantly impact their cash flow. By accurately reporting these liabilities, businesses can provide a clearer picture of their financial obligations and ensure that stakeholders understand the risks involved.When analyzing a company's balance sheet, investors and analysts pay close attention to other current liabilities as they can indicate the level of risk associated with a company's short-term financial position. A high amount of other current liabilities relative to current assets may signal potential liquidity issues, suggesting that the company may struggle to meet its obligations as they come due. Therefore, understanding this term is essential for making informed investment decisions.In conclusion, the term other current liabilities encompasses a range of short-term obligations that a company needs to fulfill within a year. These can include accrued expenses, deferred revenue, and provisions for potential future claims. Recognizing and accurately reporting these liabilities is crucial for maintaining transparency in financial reporting and ensuring that stakeholders are aware of a company's financial health. As such, mastering the concept of other current liabilities is an important aspect of financial literacy that can benefit anyone involved in the business or investing sectors.

在金融和会计的世界中，理解各种术语对专业人士和学生来说都是至关重要的。其中一个常常出现在财务报表中的术语是其他流动负债。这个短语指的是公司必须在一年内结清的义务，这些义务不属于更常见的类别，如应付账款或短期债务。理解其他流动负债对于评估公司的短期财务健康状况和流动性至关重要。进一步阐述，其他流动负债可以包括多种财务义务。例如，它们可能包括应计费用，这是指已经发生但尚未支付的费用，例如应付工资、应付税款或应付利息。这些应计费用代表了公司对已收到的服务或商品的支付承诺，使其在准确的财务报告中至关重要。其他流动负债的另一个组成部分可能是递延收入。当一家公司为尚未交付的商品或服务收取付款时，就会发生这种情况。例如，一项按年收费的订阅服务会将这笔金额列为其他流动负债，直到提供该服务。这突显了仅在收入确认原则下获得收入的重要性。此外，其他流动负债还可能包括保修或法律纠纷的准备金。公司通常需要预留资金来覆盖潜在的未来索赔或保修维修，这可能会对其现金流产生重大影响。通过准确报告这些负债，企业可以提供更清晰的财务义务图景，并确保利益相关者了解相关风险。在分析公司的资产负债表时，投资者和分析师非常关注其他流动负债，因为它们可能表明公司短期财务状况的风险水平。相对于流动资产，高额的其他流动负债可能暗示潜在的流动性问题，表明公司可能在到期时难以履行其义务。因此，理解这一术语对于做出明智的投资决策至关重要。总之，术语其他流动负债涵盖了一系列公司需要在一年内履行的短期义务。这些义务可以包括应计费用、递延收入和潜在未来索赔的准备金。识别和准确报告这些负债对于保持财务报告的透明度以及确保利益相关者了解公司的财务健康状况至关重要。因此，掌握其他流动负债的概念是财务素养的重要方面，可以使任何参与商业或投资领域的人受益。