1、current liabilities

current liabilities發(fā)音

英：　　美：

current liabilities中文意思翻譯

常用釋義：流動(dòng)負債：指企業(yè)在一年內需要償還的債務(wù)

[會(huì )計]流動(dòng)負債，[會(huì )計]經(jīng)常性貸款

current liabilities雙語(yǔ)使用場(chǎng)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(dòng)資產(chǎn)少于流動(dòng)負債，顯示公司可能無(wú)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(gè)月去銀行申請一筆數額很大的貸款之前，我們想清償所有的流動(dòng)負債。

3、The ratio of its current assets to its current liabilities must be no less than 25%.───流動(dòng)性資產(chǎn)余額與流動(dòng)性負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(dòng)負債是一年內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(dòng)債務(wù)是指企業(yè)一年內必須償清的債務(wù)。

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

7、The main current liabilities are accounts payable and accrued expenses.───主要的流動(dòng)負債是應付賬款和應計費用。

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.───將于一年內到期的長(cháng)期負債，應當在流動(dòng)負債下單列項目反映。

current liabilities相似詞語(yǔ)短語(yǔ)

1、current topics───當前的主題

2、rated current───[電]額定電流；規定電流

3、liabilities───n.[會(huì )計]負債；債務(wù)（liability復數形式）；礙事的人或物

4、accrued liabilities───應計債務(wù)；應計負債

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

6、liabilities definition───負債定義

7、current situation───現狀，目前形勢；現況；時(shí)勢; 現狀

8、current flowing───電流

9、liabilities are───負債是

2、會(huì )計各比率公式？

流動(dòng)比率=流動(dòng)資產(chǎn)/流動(dòng)負債=currentassets/currentliabilities銷(xiāo)售回報率=息稅前利潤/銷(xiāo)售額=earningsbeforeinterestandtax(EBIT)/sales股東權益回報率=凈利潤/股東權益=netprofit/stockholders'equity股東權益債務(wù)率=負債/股東權益=liabilities/stockholders'equity毛利率=（營(yíng)業(yè)收入-營(yíng)業(yè)成本）/營(yíng)業(yè)收入=毛利潤/營(yíng)業(yè)收入=grossprofit/sales應收賬款平均收賬期=銷(xiāo)售額/應收賬款平均余額=sales/averageaccountsreceivableP/E比率市盈率=每股價(jià)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(jià)格=dividend/price