noncurrent

简明释义

英[nɒnˈkʌrənt]美[nɑnˈkɜrrənt]

adj. 非流动的；非本期的

英英释义

单词用法

同义词

反义词

例句

1.The percentage of bank loans that are noncurrent is 1.39 percent, a six-year high, according to Yardeni Research Inc., citing federal reports.

据亚德尼调查公司的数据显示，作为一项主流指标，银行贷款率接近百分之一点三九，为六年来最高。

2.The percentage of bank loans that are noncurrent is 1.39 percent, a six-year high, according to Yardeni Research Inc., citing federal reports.

据亚德尼调查公司的数据显示，作为一项主流指标，银行贷款率接近百分之一点三九，为六年来最高。

3.There are two main types of assets: current assets and noncurrent assets.

同资产相似，债务也有两种主要分类：流动债务与非流动债务。

4.Similar to assets, there are two main categories of liabilities: current liabilities and noncurrent liabilities.

同资产相似，债务也有两种主要分类：流动债务与非流动债务。

5.Those assets which are used in the operation of a business but which have no physical substance and are noncurrent.

是指用于企业日常经营活动的、无实物形态、并且是非流动性的资产。

6.Investors should pay attention to the noncurrent 非流动 liabilities when assessing the company's long-term financial health.

投资者在评估公司的长期财务健康时，应关注非流动负债。

7.The company reported a significant amount of noncurrent 非流动 assets in its financial statement.

公司在其财务报表中报告了大量的非流动资产。

8.The company decided to write off some noncurrent 非流动 assets that were no longer useful.

公司决定注销一些不再有用的非流动资产。

9.In the balance sheet, noncurrent 非流动 investments are listed separately from current assets.

在资产负债表中，非流动投资与流动资产分开列出。

10.The accountant classified the equipment as noncurrent 非流动 since it is not expected to be sold within a year.

会计将设备分类为非流动，因为预计在一年内不会出售。

作文

In the world of finance and accounting, understanding the classification of assets is crucial for any business. One of the terms that often comes up in this context is noncurrent, which refers to assets that are not expected to be converted into cash or consumed within one year. These assets are essential for long-term financial planning and investment strategies. For instance, a company may own real estate, machinery, or patents that fall under the category of noncurrent assets. Unlike current assets, which include cash or inventory that can be quickly liquidated, noncurrent assets require a more strategic approach to management and valuation.The significance of noncurrent assets cannot be overstated. They represent a substantial portion of a company’s total asset base and play a vital role in generating future revenue. For example, a manufacturing firm invests heavily in machinery that will last for several years. This machinery is classified as noncurrent because it will not be sold or used up within the next twelve months. Instead, it will contribute to the production process over its useful life, impacting the company’s profitability and operational efficiency.Moreover, understanding the distinction between current and noncurrent assets is important for investors. When analyzing a company’s balance sheet, investors look closely at the ratio of current to noncurrent assets. A company with a high proportion of noncurrent assets might indicate that it is investing heavily in long-term growth, which could be a positive sign. However, if these assets are not generating sufficient returns, it could also raise concerns about the company's liquidity and ability to meet short-term obligations.In addition to financial reporting, the concept of noncurrent extends to liabilities as well. Noncurrent liabilities are obligations that are due beyond one year, such as long-term loans or bonds payable. Just like noncurrent assets, noncurrent liabilities are critical for understanding a company’s long-term financial health and stability. Investors and analysts must consider both sides of the balance sheet to get a complete picture of a company's financial situation.Furthermore, the management of noncurrent assets requires careful planning and oversight. Businesses must regularly assess the value and condition of their noncurrent assets to ensure they are not becoming obsolete or underperforming. This involves conducting regular audits and evaluations to determine whether these assets are still aligned with the company’s strategic goals. If an asset is no longer providing value, it may need to be disposed of or replaced, which can have significant financial implications.In conclusion, the term noncurrent plays a vital role in the realm of finance and accounting. It encompasses assets and liabilities that extend beyond the short-term horizon, requiring businesses to engage in long-term planning and investment. Understanding the implications of noncurrent assets helps stakeholders make informed decisions regarding a company’s financial health and future prospects. Whether you are an investor, a financial analyst, or a business owner, grasping the concept of noncurrent assets is essential for navigating the complexities of the financial landscape.

在金融和会计的世界中，了解资产的分类对任何企业都至关重要。在这种情况下，常常出现的一个术语是非流动，它指的是预计在一年内不会转化为现金或消费的资产。这些资产对于长期财务规划和投资策略至关重要。例如，一家公司可能拥有房地产、机械或专利，这些都属于非流动资产。与包括现金或可以快速变现的库存在内的流动资产不同，非流动资产需要更具战略性的管理和评估方法。非流动资产的重要性不容小觑。它们代表了公司总资产基础的一个重要部分，并在产生未来收入中发挥着重要作用。例如，一家制造公司在机械上进行了大量投资，这些机械将持续多年。这些机械被归类为非流动，因为它们不会在接下来的十二个月内被出售或用尽。相反，它们将在其使用寿命内对生产过程产生贡献，从而影响公司的盈利能力和运营效率。此外，理解流动资产和非流动资产之间的区别对投资者来说也很重要。在分析公司的资产负债表时，投资者会密切关注流动资产与非流动资产的比例。拥有高比例非流动资产的公司可能表明它正在大力投资于长期增长，这可能是一个积极的信号。然而，如果这些资产没有产生足够的回报，也可能引发对公司流动性和满足短期义务能力的担忧。除了财务报告外，非流动的概念还扩展到负债。非流动负债是指超过一年到期的义务，例如长期贷款或应付债券。与非流动资产一样，非流动负债对于理解公司的长期财务健康和稳定性至关重要。投资者和分析师必须考虑资产负债表的两侧，以全面了解公司的财务状况。此外，管理非流动资产需要细致的规划和监督。企业必须定期评估其非流动资产的价值和状况，以确保这些资产不会变得过时或表现不佳。这涉及定期进行审计和评估，以确定这些资产是否仍与公司的战略目标保持一致。如果某项资产不再提供价值，则可能需要处置或更换，这可能会产生重大财务影响。总之，术语非流动在金融和会计领域中扮演着至关重要的角色。它涵盖了超出短期视野的资产和负债，要求企业进行长期规划和投资。理解非流动资产的含义帮助利益相关者就公司的财务健康和未来前景做出明智的决策。无论你是投资者、财务分析师还是企业主，掌握非流动资产的概念对于驾驭金融环境的复杂性至关重要。