current liabilities
英 [ˈkʌrənt ˌlaɪəˈbɪlɪtiz]
美 [ˈkɜːrənt ˌlaɪəˈbɪlətiz]
网络 负债; 短期债务; 流动负债; 短期负债; 流動負債
双语例句
- 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。 - A bond sinking is not classified as a current asset, because it is not available for the payment of current liabilities.
偿债基金不是流动资产，因为它不能用于支付流动负债。 - 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。 - 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。 - Accounts payable and notes payable are typical example of current liabilities.
应付票据和利息费用的核算。 - 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； - 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。 - 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。 - Current liabilities denominated in multi-currencies shall be indi-vidually accounted for in their originating currencies.
有多种货币的流动负债，核算时应按不同的货币分别设帐登记。 - Ratio of capital to current liabilities
资本对流动负债的比率 - 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。 - Note: 1.the divisions for current assets and current liabilities are cancelled in the new accounting standards for business enterprises; therefore, the company is not required to fill in the proportion figures between the current assets and current liabilities.
注：1、新《企业会计准则》取消了流动资产与流动负债的划分，因此公司无须填报流动资产与流动负债的比例指标。 - Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year, including accounts payable, advances from customers, accrued expenses, and taxes payable, etc.
流动负债是指将在一年以内或者超过一年的一个营业周期以内偿还的债务，包括应付账款、预收货款、应计费用、应付税款等。 - Current ratio indicator of company's ability to pay short-term obligations; calculated by dividing current assets by current liabilities.
流动比率企业履行短期债务责任能力的指标，计算方法为流动资产除以流动负债。 - Whether or not the cash flow incurred in overseas business operations is sufficient to settle its current liabilities and predictable liabilities.
境外经营活动产生的现金流量是否足以偿还其现有债务和可预期的债务。 - 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。 - 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 - The decrease of these current liabilities are deducted from net income, the non-cash expenses such as depreciation expense, depletion expense are added to net income, and some other losses and gains are added to or deducted from net income.
流动负债的减少额则要从净收益中减去，像折旧费用、递耗费用等非现金费用要加到净收益上，其他一些损失和收益则要加到净收益上或者是从中减去。 - 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； - Cash that is not available for paying current liabilities should be listed just below the current asset section of the balance sheet in a section entitled Investments and Funds.
不能用于偿付流动负债的现金被列示在资产负债表的流动资产项目之后的投资和基金项目。 - Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.
最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。 - 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。 - 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。 - 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。 - 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。 - 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。 - Ratio of quick assets to current liabilities
速动资产对流动负债比例 - 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。 - The portions of long-term liability payable by current assets or current liabilities or payable within one year or one operating cycle.
长期负债将于一年内或一个营业周期内到期，并将以流动资产或流动负债偿还者。