正确的公式应该是流动资产减去流动负债,即working capital = current assets - current liabilities。这被称为流动净资产,因此working capital等于net current assets。working capital是衡量企业短期偿债能力的一个重要指标。它反映了企业短期内可用于偿还债务的资金状况。working capital与股东权益(stakeholder'...
When a company determines it received an economic benefit that must be paid within a year, it must immediately record a credit entry for a current liability. Depending on the nature of the received benefit, the company's accountants classify it as either an asset or expense, which will receiv...
Working capital,即营运资本,反映了一个公司在日常运营过程中对资金的需求情况。它是公司用来支付日常运营费用、维持业务运转的短期资金。计算公式为current asset减去current liability。2. 流动资产的含义:Current asset指的是公司短期内存在的、可以转换为现金的资产,如现金、应收账款、存货等。这些资产...
不对,是 "current" asset - "current liability" 流动资产减流动负债,因此等于流动净资产,working capital = net current assets。 working capital是企业短期偿还能力的指标之一,与stakeholder's equity 不同。简介:营运资金亦称“运用资金”。国外称为营运资本。是合营企业流动资产总额减流动负债总额后...
文章中的关键信息指出,King Capital的计算方法是将"current" asset(流动资产)减去"current liability"(流动负债),从而得出的结果是流动净资产,即Working Capital,通常表示为net current assets。Working Capital是评估企业短期偿债能力的重要指标,它与股东权益(stakeholder's equity)有着明显的区别,...
12.The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.利用流动资产和流动负债数据计算的最常见的比率是流动比率,即流动资产除以流动负债。 13.velocity of liquid assets流动资产周转率/流通速度 14.Let's have ...
current ratio=current assets/ current liabilities 速动比率(Quick Ratio)是用以测量公司资产流动性的一个模型。 它的计算方法是,用可以迅速转换成为现金或已属于现金形式的资产,除以流动负债。资产项还应减去库存。 它是公司财务实力的指标,用以衡量一家公司是否拥有足够的短期资产,在无需出售库存的...
UNFPA has a sound financial position, as evidenced by the liquidity ratio (current ratio) and the solvency ratio (asset-to-liability ratio). 现金比率(流动比率)和支付能力比率(资产-负债比率)显示人口基金的财政状况良好。 UN-2 The current ratio (current assets to current liabilities) is a liq...
Define Current asset. Current asset synonyms, Current asset pronunciation, Current asset translation, English dictionary definition of Current asset. pl.n. Cash or assets convertible into cash at short notice. American Heritage® Dictionary of the Engl
9.ratio of quick assets to current liabilities速动资产对流动负债比例 10.The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.利用流动资产和流动负债数据计算的最常见的比率是流动比率,即流动资产除以流动负债。