current liabilities

Current liabilities are debts of a business that are to be paid within the normal operation cycle or a period of a year or less.

当前负债是指企业应该在一年或更短的正常经营期限内要支付的债务。

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And what's more, the z value also have some positive relation with the companies' current liabilities rate and long liabilities rate though the relation is not as notable as with the debt-capital ratio.

此外，信用风险对于长期负债率变动和流动负债率变动的影响虽然不如对资产负债率的影响显著但也在一定程度上与公司的z值呈现出正相关的关系。

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According to the results of empirical study, current relative corporate value is in inverse proportion to asset return ratio and asset liability ratio, and in direct proportion to equity interest and long term/ short term liabilities;

实证结果表明，我国上市公司当前的相对价值与公司的资产报酬率以及资产负债比呈反比，而与公司的股东权益比、长短期负债比成正比。

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Liabilities are generally classified into current liabilities and long-term liabilities.

负债通常可以分为流动负债和 长期 负债.

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Article 35 Liabilities are generally classified into current liabilities and long-term liabilities.

第三十五条负债分为流动负债和长期负债。

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It expresses the relationship of current assets to current liabilities.

它表达了流动资产与流动负债之间的关系.

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Through floats a loan the current liabilities to meet the working capital need massively, reduces enterprise's fund cost.

通过大量举借短期负债来满足营运资金需求，降低企业的资金本钱。

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Accounts payable and notes payable are typical example of current liabilities.

应付帐款和应付票据是流动负债的典型例子.

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I think we should look at our current liabilities in a different light.

他们的答复含糊其词.

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Balance of current liabilities shall be itemized and shown in financial statements.

流动负债的余额应当在会计报表中分项列示.

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Get to the truth of liabilities so as to adopt effective measure to dissolve current liabilities ASAP;

摸清底数，采取切实有效措施，尽快化解现有债务；

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What about current liabilities? I suppose they represent money owed by the company?

那么“流动负债”是 什么 ?我猜想是指公司该付的钱 吧 ?

企业管理英语口语（第二版）(2)

Long-term liabilities are obligations that do not qualify as current liabilities.

长期负债是指不符合流动负债条件的负债。

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The cash ratio expresses the relationship of cash and cash equivalents to the current liabilities.

现金比率表达了现金和现金等价物与流动负债之间的关系.

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Ratio of capital to current liabilities

资本对流动负债的比率

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All current liabilities shall be accounted for at actual amount incurred.

各项流动负债应当按实际发生数额记帐.

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Liabilities: indicating current liabilities, other liabilities, etc.

二负债类: 指流动负债、长期负债 、 其他负债等项.

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The time period used in defining current liabilities parallels that used in defining current assets.

确定流动负债与确定流动资产的期间应一致.

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Remove the net of long-term borrowings from overseas branches from the current liabilities;

将从海外分行融资的长期借款从流动负债中予以扣减；

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The correlation between the style of companies' Corporate Diversification and the level of corporate current liabilities is negative.

企业多元化经营类型与公司流动负债水平显著负相关。

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Subtracting current liabilities from current assets yields working capital.

流动资产减去流动负债产生营运资本.

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Sets to total assets ratio of cash to current liabilities

流动资产与总资产比率现金对流动负债的比率

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Accounting for current liabilities is similar to accounting for current assets.

对于流动负债的会计核算与流动资产相似。

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The quick ratio reflects the relationship of quick assets to current liabilities, it can tell analysts the ability of immediate debt paying.

速动比率反映了速动资产与流动负债之间的关系，它能告诉分析者公司的即期偿债能力。

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What about current liabilities?

那么流动负债又是什么意思?

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In the analysis of current liabilities management, we analyzes mainly it from the two side of risk and cost.

在短期债务的管理分析中，主要从风险与成本两方面进行分析。

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Current liabilities are obligations that must be paid within one year or within the operating cycle, whichever is longer.

流动负债是指在一年或一个经营周期内必须偿还的负债，划分标准以两者中长者为限。

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Long-term liabilities which become payable within the corning year are reclassified in the balance sheet as current liabilities.

长期负债中将在下一年内支付的部分，在资产负债表中应重新归类为流动负债。

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Meanwhile, the two companies should also improve the debt structure and reduce the proportion of current liabilities.

同时，两家企业还应该改善债务结构，减小流动负债的比例。

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Ratio of quick assets to current liabilities

速动资产对流动负债比例

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