In order to achieve the balance between profit and risk, to realize the aim of bringing financial gains to the maximum level for the enterprise owners, it is necessary to analyse current assets and current liabilities with an attempt to determine the best-size of working capital according to economic theory and models.
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。
Result indicates that commercial corporations incline to liquidity debt; there is a negative relation between general debt ratio, liquidity debt ratio and agency cost.
结果表明商业企业一般倾向于流动性负债,总资产负债率、动资产负债率与代理成本负相关。
current liability(C.L.); floating liability(L.A.); liquid liability; immediate liability
流动负债(会计学)
Liabilities are generally classified into current liabilities and long-term liabilities.
负债通常可以分为流动负债和长期负债。
ratio of current liabilities to total liabilities and net worth
流动负债对负债总额及净值的比率
ratio of cash to current liabilities
现金对流动负债的比率
ratio of capital to current liabilities
资本对流动负债的比率
Abasing on Asset-Liability Structure of Commercial Bank to Research the Control of Liquidity Risk;
商业银行资产负债结构与流动性风险控制
Acid-test ratio
酸性试验比率,企业流动资产与流动负债的比率,又称quick ratio
ratio of current assets to current liabilities
流动资产对流动负债的比率
ratio of current assets to current liability
流动资产与流动负债比率
Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises.
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。
ratio of quick assets to current liabilities
速动资产对流动负债比例
The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.
利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。
A Study on Commercial Banks' Asset-Liability Optimization under the Dual Restriction of Liquidity and Capital;
流动性与资本双重约束的商业银行资产负债优化研究
A Stochastic Programming Model of Domestic Commercial Bank Asset and Liability Management Based on Liquidity Risk Constraints;
基于流动性风险约束的我国商业银行资产负债随机规划模型
Optimization Model of Asset-liability Portfolio Considering Interest Risk and Liquidity Risk;
兼控利率风险和流动性风险的资产负债组合优化模型
An analysis of liquid risk and interest rate risk based on the unmatched period structure of assets and liabilities of commercial banks;
商业银行资产负债期限结构错配的流动性风险和利率风险分析
Understand the nature and reporting requirement of short-term liabilities.
理解短期（流动）负债的特点和报告要求。