The usefulness of current-cost measures of debt in assessing systematic risk: extending the provisions of SFAS no. 33Current-cost disclosure requirements of SFAS No. 33, Financial Reporting and Changing Prices (Financial Accounting Standards Board [FASB] 1979), as amended by a recent exposure ...
Noun1.current assets- assets in the form of cash (or easily convertible into cash) liquid assets,quick assets plural,plural form- the form of a word that is used to denote more than one assets- anything of material value or usefulness that is owned by a person or company ...
short-term debt, whilecurrent assetsamounted to 47% of such debt as at the end of 2010. unesdoc.unesco.org unesdoc.unesco.org 如果说最近几年的现金持有水平还算令人满意,那么 2010 年底的现金却只相当于短期 债务的 15%、流动资产的47%。
5) ratio of current assets to current liability 流动资产与流动负债比率 例句>> 6) debt ratio 负债比率 1. This paper deals with corporate risk analysis in business operation and discusses the advantages and debt risks in terms of the cost of capital, capital structure, corporate tax and ...
its operations. Many use a variety of liquidity ratios, which represent a class of financial metrics used to determine a debtor's ability to pay off current debt obligations without raising external capital. Such commonly used ratios include current assets, or its components, as a component of ...
Shortage cost Costs that fall with increases in the level of investment incurrent assets. Working capital Defined as the difference incurrent assetsandcurrentliabilities (excluding short-term debt).current assetsmay or may not include cash and cash equivalents, depending on the company. ...
A company's current cost of capital is based on: A. only the return required by the company's current shareholders. B. the current market rate of return on equity shares. C. the weighted costs of all future funding sources. D. both the returns currently required by its debt-holders ...
Bonds payable are the typical example of long-term liabilities. 应付债券是长期负债的典型例子。 Long-term liabilities are measured in accordance with historical cost principle. 长期负债按照历史成本原则计量。 general long-term debt group of accounts ...
The Current Assets account can be found on a firm's balance sheet. Common examples of Current Assets accounts include: TheCash and Cash Equivalentsaccount: cash accounts, money markets, and certificates of deposit (CDs). TheMarketable Securitiesaccount: these could be equity (stocks) or debt sec...
The current portion of long-term debt (CPLTD) refers to the portion of long-term debt that must be paid within the next year.