1、current liabilities

current liabilities發(fā)音

英：　　美：

current liabilities中文意思翻譯

常用釋義：流動負(fù)債：指企業(yè)在一年內(nèi)需要償還的債務(wù)

[會計]流動負(fù)債，[會計]經(jīng)常性貸款

current liabilities雙語使用場景

1、Current assets are less than current liabilities, which means the company may not be able to pay its debt on time.───流動資產(chǎn)少于流動負(fù)債，顯示公司可能無法如期償還債務(wù)。

2、EXAMPLE: We wanted to pay all our current liabilities this month before going to the bank to discuss a large loan next month.───在下個月去銀行申請一筆數(shù)額很大的貸款之前，我們想清償所有的流動負(fù)債。

3、The ratio of its current assets to its current liabilities must be no less than 25%.───流動性資產(chǎn)余額與流動性負(fù)債余額的比例不得低于25%。

4、Current liabilities are the company's liabilities which will come due, or must be paid, within one year.───流動負(fù)債是一年內(nèi)到期或必須支付的公司債務(wù)。

5、Current liabilities are obligations the firm must pay within a year.───流動債務(wù)是指企業(yè)一年內(nèi)必須償清的債務(wù)。

6、Non current liabilities are mostly long term debt of the business.───非流動負(fù)債差不多就是企業(yè)的長期債務(wù)。

7、The main current liabilities are accounts payable and accrued expenses.───主要的流動負(fù)債是應(yīng)付賬款和應(yīng)計費(fèi)用。

8、Long-term liabilities to be matured and payable within a year shall be shown as a separate item under the caption of current liabilities.───將于一年內(nèi)到期的長期負(fù)債，應(yīng)當(dāng)在流動負(fù)債下單列項目反映。

current liabilities相似詞語短語

1、current topics───當(dāng)前的主題

2、rated current───[電]額定電流；規(guī)定電流

3、liabilities───n.[會計]負(fù)債；債務(wù)（liability復(fù)數(shù)形式）；礙事的人或物

4、accrued liabilities───應(yīng)計債務(wù)；應(yīng)計負(fù)債

5、current───adj.現(xiàn)在的；流通的，通用的；最近的；草寫的；n.（水，氣，電）流；趨勢；涌流；n.（Current）（英）柯倫特（人名）

6、liabilities definition───負(fù)債定義

7、current situation───現(xiàn)狀，目前形勢；現(xiàn)況；時勢; 現(xiàn)狀

8、current flowing───電流

9、liabilities are───負(fù)債是

2、會計各比率公式？

流動比率=流動資產(chǎn)/流動負(fù)債=currentassets/currentliabilities銷售回報率=息稅前利潤/銷售額=earningsbeforeinterestandtax(EBIT)/sales股東權(quán)益回報率=凈利潤/股東權(quán)益=netprofit/stockholders'equity股東權(quán)益?zhèn)鶆?wù)率=負(fù)債/股東權(quán)益=liabilities/stockholders'equity毛利率=（營業(yè)收入-營業(yè)成本）/營業(yè)收入=毛利潤/營業(yè)收入=grossprofit/sales應(yīng)收賬款平均收賬期=銷售額/應(yīng)收賬款平均余額=sales/averageaccountsreceivableP/E比率市盈率=每股價格/每股收益=price/earings股利支付率=每股股利/每股收益=dividendpershare/earingspershare股息收益率=每股股息/每股價格=dividend/price