流动比率

流动比率（会计学）单元整体教学与课时教学的对比分析

Current ratio Comparative Study on the Unit Integrity Teaching and Class Period Teaching

流动比率中存在一些问题。

Some problems exist in the current ratio .

在企业财务报表分析当中，流动比率是一个很重要的指标。

Current ratio is a very important index in company financial statement analysis .

文章着重分析和探讨了应收帐款的周转速度对流动比率的影响。

This paper analyzes the influences to current ratio by turnover speed of receivables .

浅谈流动比率与应收帐款周转率的关系

The relation (?) Discussion on the relationship between current ratio and turnover ratio of receivables

机器生产行业的流动比率要远高于服务行业的流动比率。

The current ratio in machinery production industry is much higher than that in service industry .

速动比率（或酸性试验比率）是对流动比率的一种改进。

The quick ratio ( or acid-test ratio ) is an improvement to the current ratio .

流动比率，速动比率，利息覆盖率和其他流动性和覆盖范围的比率；

Current ratio , quick ratio , interest coverage ratio and other liquidity and coverage ratios ;

第三，存货计价方式的选择也会影响流动比率的数值。

Third , the selection of methods of inventory valuation can affect the figure of current ratio .

什么是可接受的流动比率呢？这要取决于行业特性。

What is an acceptable current ratio ? The basic answer depends on the nature of the industry .

流动比率、带息负债率与企业使用商业信用成显著负相关关系。

Current ratio , debt ratio of interest-bearing deposits and corporate commercial credit as a significant negative correlation .

而用流动比率衡量的银行流动性指标则对全体样本及各个异质样本的影响均显著。

The liquidity indicators measured by liquidity ratio have a significant effect to all samples and heterogeneity samples .

流动比率是评价公司的流动性和短期偿债能力最常使用的比率指标。

The current ratio is the most common ratio used to evaluate a corporation 's liquidity and short-term debt paying ability .

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。

Current ratio indicator of company 's ability to pay short-term obligations ; calculated by dividing current assets by current liabilities .

于是，除了流动比率和速动比率外，分析者可能会使用现金比率来评价即时的支付能力。

Thus , apart from the current ratio and quick ratio , analysts may use the cash ratio to evaluate the immediate solvency .

存货水平和流动比率则说明了企业使用商业信用在企业生产经营过程中的必要性和保障。

Inventory levels and the current ratio is the use of commercial credit to the necessity and protection in the process of production and operation .

短期偿债能力，流动比率，速动比率，现金流量比率，表外因素。

The short date repays debt the ability , liquidity ratio , move the ratio soon , the cash discharge ratio , factor outside the form .

与预期不一致的是，实证研究没有发现资产负债率、流动比率和总资产增长率对贝塔系数有显著影响。

But inconsistent with prior studies , the debt-to-asset ratio , the current ratio and the growth rate of total assets are not found to be associated with beta in our study .

比如，现行的流动比率不能提供流动资产的构成，报表使用者不能清晰地了解流动资产各要素的具体权重。

For example , existing flow ratios can 't provide the composition of current asset , and the users of financial statements can 't understand the specific weight of each element of current asset clearly .

1990年至2010年，中年员工的流动比率从2%降至1%，较年轻员工的比例从5.5%降至3%。

Between 1990 and 2010 , mobility rates for middle-aged workers fell from 2 per cent to 1 per cent ; and , for younger workers , from 5.5 per cent to 3 per cent .

什么是可接受的速动比率呢？情况与流动比率基本类似，也是要取决于行业的特性。

What is an acceptable current ratio ? The answer is similar to that of current ratio , that is to say , the figure of quick ratio also depends on the nature of the industry .

运用多元回归分析方法对2004年中国证券市场A股120家上市公司的年报审计费用率进行了实证研究，得出以下结论：资产规模、流动比率和净资产收益率与审计费用率负相关；

This paper discusses the ratio of audit fee to asset size and related variables based on the 2004 ' annual reports about 120 listed companies in Chinese A-share market with the method of regression analysis .

自变量中，内部因素包括：企业资产规模、营业利润增长率、企业存续时间、存货水平、流动比率、营业毛利率、带息负债率。

Independent variable , the internal factors included : the scale of corporate assets , operating profit growth , the corporate existence of time , inventory levels , current ratio , operating margin , interest-bearing debt ratio .

最后结论是：上市公司计提资产减值准备在一定程度上受资产负债率，流动比率，上市年限，公司总资产的对数的影响。

Final conclusion is : to some extent , the calculating of depreciation provision of the listed companies is effected by asset debt ratio , current ratio , the years of the listed companies and company size .

所选财务指标包括流动比率、速动比率、资产负债率、存货周转率、应收帐款周转率、销售利润率、总资产报酬率、资本保值增值率、社会贡献率。

The financial indicators selected include current ratio , quick ratio , assets-liability ratio , rate of stock turnover , turnover of accounts receivable , total capital profit ra-tio , ratio of asset inflation proof and incremental value and social contribution etc.

上市公司资产负债率、上一年度是否发生亏损作为风险变量，只在某些情况下显著，其显著性存在着不确定性；而同样作为风险变量的流动比率对审计收费的影响并不显著。

The risk variable of asset-liability ratio only affects audit fee in some samples and the significance is not definite , as well as the dummy variable loss ; while the risk variable current ratio dose not influence audit fee significantly .

最优资本结构与流动比率、非债务类税盾、净利润率及成长性负相关，与公司规模，有形资产占比，公司成熟度正相关，且存在年份与行业的差别。

The optimal capital structure is negatively related to current ratio , non-debt tax shield , net profit ratio and growth , and positively related with the size of the company , the proportion of tangible assets , and the survival time .

2005年流动比率为49.15%，速动比率为44.75%，资产负债率为49.92%，固定资产收益率为0.16%，流动资产收益率为0.68%。

In 2005 , the current ratio was 49.15 % , the speed ratio was 44.75 % , the property debt rate was 49.92 % , the fixed asset income rate was 0.16 % and the current assets income rate was 0.68 % .

20不会制定具体的杠杆率或流动性比率要求，诸如巴塞尔委员会（baselcommittee）之类的论坛正在讨论这个议题。

The G20 will not provide specifics for any leverage or liquidity ratios , which are being discussed in forums such as the Basel Committee .

到去年年末，货币流动性比率（M1／M2）为39.5%，是1997年以来的最高值。

At the end of last year , the money liquidity ratio ( M1 / M2 ) stood at 39.5 percent , the highest since 1997 .