流动负债

我们计算出财务杠杆LEV，它是非流动负债总额与总资产的比值。

We calculate financial leverage , LEV , as the ratio of total non-current liabilities to total assets .

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。

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 .

以蓝田股份为个例的试点检验进一步表明，在违约点为流动负债时，KMV模型能够及时准确地识别出上市公司的信用质量变化趋势。

This conclusion is also confirmed by pilot test that KMV model can recognize the changes of credit quality of Lantian stock company ( 600709 , SH ) .

在危机发生前两年，由AZ、BB（流动负债经营现金保障系数）、BC三项指标构成的模型误判率为14.52%。

While in two year before the crisis , the model composed by AZ , BC and BB ( current liability coverage ratio by the operational cash ) shows an errordifferentiation ratio at14.52 % .

对于流动负债的会计核算与流动资产相似。

Accounting for current liabilities is similar to accounting for current assets .

二负债类：指流动负债、长期负债、其他负债等项。

Liabilities : indicating current liabilities , other liabilities , etc.

长期负债是指不符合流动负债条件的负债。

Long-term liabilities are obligations that do not qualify as current liabilities .

各项流动负债应当按实际发生数额记帐。

All current liabilities shall be accounted for at actual amount incurred .

第三十五条负债分为流动负债和长期负债。

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

流动负债的余额应当在会计报表中分项列示。

Balance of current liabilities shall be itemized and shown in financial statements .

将从海外分行融资的长期借款从流动负债中予以扣减；

Remove the net of long-term borrowings from overseas branches from the current liabilities ;

现金股利，在宣布时将减少保留盈利并成为一项流动负债。

Cash dividends , reduce retained earnings and become a current liability when declared .

速动资产对流动负债比例

Ratio of quick assets to current liabilities

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。

Current liabilities denominated in multi-currencies shall be indi-vidually accounted for in their originating currencies .

资本对流动负债的比率

Ratio of capital to current liabilities

确定流动负债与确定流动资产的期间应一致。

The time period used in defining current liabilities parallels that used in defining current assets .

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 cash ratio expresses the relationship of cash and cash equivalents to the current liabilities .

流动负债和非流动资产之间并不匹配，因此一旦出现资金链的突然紧张，银行就变得弱不禁风。

This mismatch between liquid debt and illiquid assets makes banks susceptible to sudden losses of funding .

包括流动负债和长期负债、递延税项等，即为企业资产负债表的负债合计项。

Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises .

同时，两家企业还应该改善债务结构，减小流动负债的比例。

Meanwhile , the two companies should also improve the debt structure and reduce the proportion of 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。

Long-term liabilities which become payable within the corning year are reclassified in the balance sheet as current liabilities .

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。

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

包括：短期借款、应付款项、应交税金以及其他流动负债的核算；

This part includes : the accounting of short-term loans , accounts payable , taxes payable , other current payables ;

企业多元化经营类型与公司流动负债水平显著负相关。

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

股利宣布日贷记的账户&应付股利是一个流动负债账户。

The account dividends payable , which was credited at the date of declaring the dividend , is a current liability .

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。

Current liabilities are obligations that must be paid within one year or within the operating cycle , whichever is longer .

流动负债分类的另一个要求是需用流动资产偿还。

Another requirement for classification as a current liability is the expectation that the debt will be paid from current assets .

流动负债／总资产比率对营业利润／总资产和总资产收益率有显著负的影响；

Current liability / total assets has remarkable negative influence on the operating profit / total assets and return on total assets ;

中国上市公司的资产负债率较低，短期流动负债比率普遍较高，是我国上市公司融资结构现状的第三大特征。

The low asset-liability ratio and high temporary current debt ratio is the third characteristic of the financing structure in our country .

得出固定资产比率与流动负债率呈负相关关系，与理论预期的结果相反。

The paper discovers that the fixed assets ratio is negatively correlated with current-liability ratio , which is contrary to the expected result .