current assets and adjusted current liabilities 总流动资产与调整后的流动负债的差异 Short-Term Commercial Loans (1) Open Credit Lines 无固定期限信贷 Loan is seasonal if the need arises on a regular basis and if the cycle completes itself with one year 如果需求是固定的,并且循环在一年内完成的话,...
If equity equals 45% of assets, and current liabilities equals 20%, then long-term debt must be 35%. Long-Term Debt / Equity = 0.35 / 0.45 = 0.78 Working capital = CA − CL = 45% - 20% = 25% of assets WC = 2,000(0.25) = $500 统计:共计50人答过,平均正确率64% 问题:进...
(current assets) / (currentliabilities) NOTES RECEIVABLE Notes receivable are promissory notes that the company has accepted from its debtors. Most promissory notes pay interest. Those that are due within a year are shown under “current assets.” Those that mature in more than a year would be...
Capital spending is the net spending on fixed assets such as purchase or sale of fixed assets. Net capital spending, therefore, equals ending fixed assetsminusbeginning fixed assetsplusdepreciation. Assume for example that if ending fixed assets are $1,...
Working capital is the excess of total current assets (CA) over total current liabilities (CL). Thus, working capital at the end of January equals $80,500 computed as follows: Current Assets-Current Liabilities+ Beginning working capital $70,000 Performed services on account 30,000 ;Purchased ...
(ROIC) - Profit after tax, but beforeinterest expense,divided by capital invested. Capital investedequals assets less current and non-interest bearing liabilities. 投资回报率（ROIC） –扣除应缴税额后、扣除利息支出前的利润除以资本投入。资本投入等于资产减去流动负债和不付利息的负债。
Working capital equals current assets minus current liabilities. a. True b. False Assume that Company A does not have any prepaid expenses on its balance sheet. If the Current Ratio is 1 and the Quick Ratio is 0.8, inventory equals 20% of current liabilities. ...
The quick (or acid-test) ratio equals current assets minus inventory divided by current liabilities. This ratio is used to evaluate liquidity and is often used in conjunction with the current ratio. The difference between the current ratio and the quick ratio tells you how much inventory may be...
near,nigh,close- not far distant in time or space or degree or circumstances; "near neighbors"; "in the near future"; "they are near equals"; "his nearest approach to success"; "a very near thing"; "a near hit by the bomb"; "she was near tears"; "she was close to tears"; ...