Current Liabilities

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。

Ratio of capital to current liabilities

资本对流动负债的比率

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

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。

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。

Meanwhile , the two companies should also improve the debt structure and reduce the proportion of current liabilities .

同时，两家企业还应该改善债务结构，减小流动负债的比例。

Ratio of quick assets to current liabilities

速动资产对流动负债比例

Article 35 Liabilities are generally classified into current liabilities and long-term liabilities .

第三十五条负债分为流动负债和长期负债。

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。

In the analysis of current liabilities management , we analyzes mainly it from the two side of risk and cost .

在短期债务的管理分析中，主要从风险与成本两方面进行分析。

Accounts payable and notes payable are typical example of current liabilities .

应付票据和利息费用的核算。

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。

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。

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 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。

The correlation between the style of companies ' Corporate Diversification and the level of corporate current liabilities is negative .

企业多元化经营类型与公司流动负债水平显著负相关。

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。

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；

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。

Current liabilities are debts of a business that are to be paid within the normal operation cycle or a period of a year or less .

当前负债是指企业应该在一年或更短的正常经营期限内要支付的债务。

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。

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。

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。

The major cash ratios involve current liabilities , matured debt , aggregate liabilities , cash flow and cash divi-dend .

主要的比率有流动负债现金比率、到期债务现金比率，负债总额现金比率、现金流量现金股利比率等。

For the debt structure , the proportion of current liabilities was higher than that of long-term liabilities , which was same as to the national circumstances .

医院负债基本构成中，流动负债比例明显高于长期负债，与全国状况相似。

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。

Article in the context of previous research results , based on the actual situation for the higher vocational colleges , its current liabilities , operational risk there conducted a more in-depth thinking .

文章在结合前人研究成果的基础上，针对高职院校的实际情况，对其当前存在的负债经营风险问题进行了较为深入的思考。

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。

And what 's more , the z value also have some positive relation with the companies ' current liabilities rate and long liabilities rate though the relation is not as notable as with the debt-capital ratio .

此外，信用风险对于长期负债率变动和流动负债率变动的影响虽然不如对资产负债率的影响显著但也在一定程度上与公司的z值呈现出正相关的关系。