current liability

简明释义

短期负债

英英释义

例句

1.Understanding current liability 流动负债 is crucial for managing cash flow effectively.

理解 流动负债 current liability 对于有效管理现金流至关重要。

2.Investors often analyze the current liability 流动负债 to assess the short-term financial health of a business.

投资者常常分析 流动负债 current liability 以评估企业的短期财务健康状况。

3.The accountant prepared a report detailing all current liability 流动负债 accounts that need to be settled within the fiscal year.

会计准备了一份报告，详细列出了需要在财政年度内结算的所有 流动负债 current liability 账户。

4.A high ratio of current liability 流动负债 to current assets can indicate potential liquidity issues.

高比例的 流动负债 current liability 与流动资产相比可能表明潜在的流动性问题。

5.The company's balance sheet shows a significant increase in current liability 流动负债 due to unpaid invoices.

公司的资产负债表显示，由于未支付的发票，流动负债 current liability 有显著增加。

作文

In the world of finance and accounting, understanding different types of liabilities is crucial for both businesses and individuals. One important category of liabilities is known as current liability, which refers to obligations that a company is required to settle within one year or within its operating cycle, whichever is longer. This concept is fundamental for assessing a company's short-term financial health and liquidity. Current liability includes various debts and obligations, such as accounts payable, short-term loans, accrued expenses, and other similar debts that are expected to be paid off in the near future.To illustrate the significance of current liability, let's consider a hypothetical company called ABC Corp. ABC Corp has several current liabilities, including unpaid invoices from suppliers, a short-term bank loan that is due in six months, and wages owed to employees. By analyzing these current liabilities, stakeholders can gauge whether ABC Corp has enough liquid assets to cover its immediate obligations.One of the primary reasons why understanding current liability is vital is that it helps investors and creditors assess risk. If a company has a high level of current liabilities compared to its current assets, it may indicate potential liquidity issues. This situation could raise red flags for lenders who might hesitate to extend credit, fearing that the company may struggle to meet its obligations.Moreover, effective management of current liabilities is essential for maintaining operational efficiency. Companies must strategically plan their cash flow to ensure they can meet their short-term obligations without compromising their long-term goals. For instance, if ABC Corp consistently delays payments to suppliers, it may damage relationships and lead to less favorable terms in the future.In addition, monitoring current liabilities is crucial for financial reporting. Accurate reporting of these obligations provides a clearer picture of a company's financial position. Investors rely on this information to make informed decisions about buying, holding, or selling stocks. Furthermore, regulatory bodies require companies to disclose their current liabilities in their financial statements, ensuring transparency and accountability.In conclusion, the concept of current liability plays a significant role in the financial landscape. It encompasses a range of short-term obligations that businesses must manage effectively to ensure liquidity and operational success. Understanding current liabilities allows stakeholders to make informed decisions regarding investments and credit. As businesses navigate the complexities of financial management, maintaining a healthy balance between current liabilities and current assets is essential for long-term sustainability and growth.

在金融和会计的世界里，理解不同类型的负债对于企业和个人都至关重要。其中一个重要的负债类别被称为流动负债，指的是公司必须在一年内或其营业周期内（以较长者为准）偿还的义务。这个概念对评估公司的短期财务健康和流动性至关重要。流动负债包括各种债务和义务，如应付账款、短期贷款、应计费用以及其他类似的债务，这些债务预计将在不久的将来偿还。为了说明流动负债的重要性，让我们考虑一个假设的公司，称为ABC公司。ABC公司有几个流动负债，包括未支付给供应商的发票、六个月内到期的短期银行贷款，以及欠员工的工资。通过分析这些流动负债，利益相关者可以评估ABC公司是否拥有足够的流动资产来覆盖其即期义务。理解流动负债的重要原因之一是，它帮助投资者和债权人评估风险。如果一家公司相对于其流动资产有高水平的流动负债，这可能表明潜在的流动性问题。这种情况可能会引起贷款人的警觉，他们可能会犹豫不决地提供信贷，担心公司可能难以履行其义务。此外，有效管理流动负债对于维持运营效率至关重要。公司必须战略性地规划其现金流，以确保能够满足短期义务，而不影响长期目标。例如，如果ABC公司持续延迟支付给供应商的款项，可能会损害关系并导致未来条件的不利。另外，监测流动负债对于财务报告也至关重要。准确报告这些义务可以更清晰地展示公司的财务状况。投资者依赖这些信息做出关于买入、持有或卖出股票的明智决定。此外，监管机构要求公司在其财务报表中披露流动负债，以确保透明度和问责制。总之，流动负债的概念在财务领域中发挥着重要作用。它包含了一系列企业必须有效管理的短期义务，以确保流动性和运营成功。理解流动负债使利益相关者能够就投资和信贷做出明智的决策。当企业驾驭财务管理的复杂性时，保持流动负债与流动资产之间的健康平衡对长期可持续发展和增长至关重要。