Prepaid expenses are listed last among the current assets.
预提费用被列示在流动资产的最后一项。
What's the difference between fixed assets and current assets?
固定资产和流动资产两者有什么区别呢？
Assets can be classified into current assets and non-current assets.
资产可以划分为流动资产和非流动资产。
It expresses the relationship of current assets to current liabilities.
它表达了流动资产与流动负债之间的关系。
Accounts receivable is one of the important current assets of enterprises.
应收账款对企业来说是一项重要的流动资产。
This measures the margin of safety to cover a reduction in current assets.
这体现了能够弥补流动资产减少的安全系数。
Subtracting current liabilities from current assets yields working capital.
流动资产减去流动负债产生营运资本。
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 current assets to current liabilities. It is the main liquidity ratio.
指流动资产与流动负债的比率，是主要的流动性比率。
Current assets that cannot be classified under the above current asset headings.
指不能归属于前述各款之流动资产。
Then look at your Non-Current Assets at the start of the year and the end of the year.
然后看一下期初期末的非流动资产。
Non-current assets also can be intangible assets, such as goodwill, patents or copyright.
非流动资产也可以是无形资产，如商誉、专利或版权。
What does happen if the rate ot turnover of current assets slows to half its former rate?
如果流动资产周转率降至原先的一半，会发生什么状况？
The increase in assets is caused mainly by current assets, the long-term assets have decreased.
总资产的增长主要是由于流动资产的增长导致的，长期资产是下降的。
Cash, the most fundamental of current assets, also includes non-restricted bank accounts and checks.
现金，最基本的流动资产，也包括未限制银行存款和支票。
Current assets have a life span of one year or less, meaning they can be converted easily into cash.
流动资产是周期小于等于一年的资产，就是说流动资产可以很轻易的转换成现金。
Cash is listed first in the balance sheet, because it is the most liquid of all current assets.
在所有的资产中，现金最具有流动性，因此，它作为流动资产的第一项列示于资产负债表上。
Debts which must be satisfied from current assets within the next operating period, usually one year.
在下一个经营期间，通常是一年内必须用流动资产偿还的债务。
It is the net operating profit after taxes minus the economic cost of a company's current assets.
它是公司经过调整的税后净营业利润减去其现有资产经济价值的机会成本后的余额。
Current assets have a life span of one year or less, meaning they can be converted easily into cash.
流动资产的期限为一年或一年以下，说明它们能够很容易的转换为现金。
The reason you subtract the number is your business used some of your cash to increase its current assets.
原因是你减去的这个数字来源于你用来增加流动资产所耗用的现金。
If you check under current assets on the balance sheet, you will find cash and cash equivalents (CCE or CC&E).
查一下资产负债表中流动资产项下，你会看到现金及等价物（CCE或CC&E）。
Three types of assets are included in the balance sheet: current assets, fixed assets and intangible assets.
资产负债表中包含三种资产：流动资产，固定资产，和无形资产。
After financial instruments, measurement of non-current assets has become a new field for fair value accounting.
继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。
From the economic point of view working capital is made up of the net current assets and permanent short-term liability.
经济学视野下营运资金为永久性流动资产，即一般意义上的营运资金与永久性流动负债之和。
These assets , sometime called non-current assets, are used in the operation of business rather than being held for sale.
这些资产有时称为非流动资产，是公司经营中为了应用而不是为销售而置备的资产。
For this reason, marketable securities are usually listed in the balance sheet second among current assets, immediately after cash.
由于这一原因，有价证券通常被认为是仅次于现金的流动资产，并作为流动资产的第二项列示于资产负债表上。
Current ratio indicator of company's ability to pay short-term obligations; calculated by dividing current assets by current liabilities.
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.
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。
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