营业周期

指到期日在一年或一个营业周期以上之借款。

Borrowing with due date beyond one year or one operating cycle .

营业周期的计算数字表明，营业周期已经显著地加长了。

The figures of operating cycle show that the operating cycle has been prolonged notably .

是指在一年内或一年以上的一个营业周期内，公司预计的收入和支出的现金流量。

A forecast of estimated cash receipts and disbursements for a specified period of time .

预计在一个正常营业周期中变现、出售或耗用。

It is expected to be realized , sold or consumed within a normal business cycle ;

营业周期的计算是以应收账款周转率和存货周转率为基础的。

The computation of operating cycle is based on the receivable turnover and the inventory turnover .

一年或一营业周期内到期长期应付票据及款项-关系人；

Long-term notes and accounts payables due within one year or one operating cycle to related parties-current portion ;

指收款期间在一年或一个营业周期以上之应收票据、帐款及催收帐款。

Long-term notes , accounts receivable and overdue charges that due beyond 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。

The portions of long-term liability payable by current assets or current liabilities or payable within one year or one operating cycle .

周转率指标能够反映企业的资金周转速度和营业周期，反映企业的流动性。

The turnover ratios can reflect the firms ' speed of fund turnover and time of operating cycle , hence indicate the liquidity .

营业周期表达的是从取得存货到销售收回现金所经历的时间。

The operating cycle represents the period of time elapsing between the acquisition of goods and the final cash collection resulting from sales .

营业周期的计算是以应收账款周转率和存货周转率为基础的。一到期定期存款就自动转为活期存款。

The computation of operating cycle is based on the receivable turnover and the inventory turnover . We will regard fixed account as a current account automatically at the time when it is matured .

预付费用包括预付薪资、租金、保险费、用品盘存、所得税及其他预付费用等，能在一年或一营业周期内消耗者。

Consisting of prepaid payroll , prepaid rent , prepaid insurance , office supplies , prepaid income tax , and other prepaid expense that are expected to be consumed within one year or one operating cycle .

第三十七条长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务，包括长期借款、应付债券，长期应付款项等。

Article 37 Long-term liabilities refer to the debts which will be redeemed after one year or an operating cycle longer than a year , including long-term loans payable , bonds payable , long-term accounts 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 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.

流动资产是指可以在一年或者超过一年的一个营业周期内变现或耗用的资产，包括现金、应收及预付款项、存货等。

Current assets refer to those assets which will be realized or consumed within one year of their acquisition , or within an operating cycle longer than a year , including cash , accounts receivable , prepayments , and inventories , etc.