非流动负债差不多就是企业的长期债务。
Non current liabilities are mostly long term debt of the business.
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.
在当前我国商品供需和资本流动同国际市场的关系日益密切的情况下，很多企业的资产负债管理都可能遇到汇率波动风险，影响资产和负债的现时价值。
Under such circumstances, the assets-and-debt management in many enterprises may be confronted with the risk of exchange rate change, which will affect the current value of the assets and debt.
指维持企业经营正常运行所需要的资金，传统的观点为企业的流动资产与流动负债的差额。
It refers to the fund which is needed to maintain the company's operation. Traditionally, it is the gap between the current assets and current liabilities.
速动比率衡量企业流动资产中可以立即用于偿付流动负债的能力，是流动比率的一个重要辅助指标。
Quick ratio is the measurement of the company's ability to reimburse current liabilities and it is an important indicator of current ratio.
流动负债合计是指企业在一年内或超过一年的一个营业周期内偿还的债务；
The liquid liability is the debt that an enterprise will pay back during an operation cycle which is either shorter or longer than a year.
据报道，我国房地产开发企业负债率高达76%，房地产企业多依赖卖“期房”或扩大流动资金贷款融通资金。
According to reports, China's real estate development enterprise debt rate as high as 76%, more dependent on the sale of real estate enterprises "faster" or expand liquidity loan financing funds.
我们发现，银行对长短期借款、主营业务收入、资产负债率、流动比率和速动比率等财务信息高度重视， 对有助于进一步判别企业潜在风险的报表附注信息也比较重视。
We find that some information items are highly concerned by the bank lenders, such as long-term debt, short-term debt, core operating income, debt to equity ratio, current ratio and…
第十八条企业在资产负债表日或之前违反了长期借款协议，导致贷款人可随时要求清偿的负债，应当归类为流动负债。
Article 18 If a liability has become payable on demand because an enterprise has breached an undertaking under a long-term loan agreement, it shall be put into the category of current liabilities.
第十八条企业在资产负债表日或之前违反了长期借款协议，导致贷款人可随时要求清偿的负债，应当归类为流动负债。
Article 18 If a liability has become payable on demand because an enterprise has breached an undertaking under a long-term loan agreement, it shall be put into the category of current liabilities.
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