current assets 中文意思是什麼

current assets 解釋
流動負債
  • current : adj. 1. 通用的，流行的。2. 現在的，現時的，當時的。3. 流暢的；草寫的。n. 1. 水流；氣流；電流。2. 思潮，潮流；趨勢，傾向。3. 進行，過程。
  • assets : （資產）：企業所擁有的資源。
  1. The balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets.

    資產負債表一開頭是公司的固定資產總額和公司的投資總額，接著是凈流動資產分類。
  2. Notes receivable due within one year or less are current assets and those notes due beyond one year are long - term receivables

    一年或一年以內到期的應收票據是流動資產，期限超過一年的項目是長期應收項目。
  3. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  4. Leverage was measured as the historical change in the ratio of total long - term debt to average total assets, while liquidity was measured as the change in the ratio of current assets to current liabilities

    杠桿率是公司長期總負債和平均總資產比率的歷史變化額，資產變現率則是指流動資產和流動負債比率的變化額。
  5. Ratio of current assets to current liability

    流動資產與流動負債比率
  6. Accounting for current liabilities is similar to accounting for current assets

    對于流動負債的會計核算與流動資產相似。
  7. Ratio of current assets to fixed assets

    流動資產與固定資產比率
  8. All their current assets have been pledged on another loan

    他的所有流動資產都被抵押在另一項貸款上。
  9. Assets can be classified into current assets and non - current assets

    資產可以劃分為流動資產和非流動資產。
  10. When the group went into liquidation in august 1998, the auditors, the creditors and the shareholders were defrauded by the overstated current assets

    當集團於一九九八年清盤時，核數師、債權人及股東均被其誇大的流動資產所瞞騙。
  11. These assets, sometime called non - current assets, are used in the operation of business rather than being held for sale

    這些資產有時稱為非流動資產，是公司經營中為了使用而不是為銷售而置備的資產。
  12. Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet

    第二十三條遞延所得稅資產和遞延所得稅負債應當分別作為非流動資產和非流動負債在資產負債表中列示。
  13. Article 23 assets shall normally be divided into current assets, long - term investments, fixed assets, intangible assets, deferred assets and other assets

    第二十三條資產分為流動資產、長期投資、固定資產、無形資產、遞延資產和其他資產。
  14. In - contrast to current assets, long - term assets refer to those as ? sets that will be realized or consumed within a period longer than one year ot their acquisition, which are normally divided into fixed assets, intangible assets and deferred assets

    與流動資產相比，長期資產是指在超過一年的時間內變現或者耗用的資產，通常分為固定資產、無形資產及遞延資產。
  15. Assets : indicating current assets, funds and long - term investments, fixed assets, wasting assets, intangible assets, other assets, etc

    一資產類：指流動資產、基金及長期投資、固定資產、遞耗資產、無形資產、其他資產等項。
  16. Current assets of enterprises shall include cash on hand, cash in bank, marketable securities, receivable, prepayments and in ? ventory

    企業的流動資產包括現金，銀行存款，有價證券，應收和預付款項以及存貨等。
  17. As at 30 june 2004, net current assets and current ratio of the group were approximately hk $ 1, 400 million and 1. 59

    集團於二零零四年六月三十日之流動資產凈值為十四億港元，流動比率則為1
  18. As at 30 june 2004, net current assets and current ratio of the group were approximately hk 1, 400 million and 1. 59

    集團於二零零四年六月三十日之流動資產凈值為十四億港元，流動比率則為1 . 59 。
  19. The most common ratio using current asset and current - liability data is the current ratio, which is current assets divided by current liabilities

    利用流動資產和流動負債數據計算的最常見的比率是流動比率，即流動資產除以流動負債。
  20. Article 124 the total amount of external liabilities of a securities firm may not exceed the prescribed multiple of its net assets, and the total amount of its current liabilities may not exceed a certain proportion of its total current assets. the specific multiple, proportion and administrative measures shall be prescribed by the securities regulatory authority under the state council

    第一百二十四條證券公司的對外負債總額不得超過其凈資產額的規定倍數，其流動負債總額不得超過其流動資產總額的一定比例其具體倍數比例和管理辦法，由國務院證券監督管理機構規定。
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