应收账款是企业因销售产品或提供劳务而形成的应收款项，是企业流动资产的一个重要组成部分。
Accounts receivable is a result of selling products or providing services and the formation of receivables, liquid assets is an important component.
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.
作为费用成本核算链上的重要一环——存货，是企业流动资产中占用比例最大、流动性最弱的项目。
As a key point of the cost chain, inventory is a less liquidable item which occupy the biggest share in current asset.
作为企业流动资产中所占比例最大、收益率最高而风险也最大的项目，存货具有数额大、种类多、收发频繁等特点。
As enterprise current assets as a proportion of the highest and largest and yields the biggest risk project, inventory amount and many kinds of big has, sending and receiving frequent etc.
只要私人企业和个人还有充足的现金或流动资产，那么全能国家的财政就不会枯竭。
The totalitarian State will not have an empty treasury so long as private companies or individuals still have ample cash or liquid assets.
应收账款对企业来说是一项重要的流动资产。
Accounts receivable is one of the important current assets of enterprises.
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.
有关资料表明，企业的储备资金平均占用为流动资产总额的近40%。
Relevant data show that the average enterprise reserve funds for the occupation of the total current assets of nearly 40%.
这使他们有足够的流动资产进行企业贷款。
This is so that they have sufficient liquid assets to corporate lending.
近几年来，施工企业应收账款的数额日益攀升。在流动资产中所占的比例呈不断上升的趋势。
In recent years, the accounts receivable of construction enterprises have been rising significantly, the proportion which occupy in current assets is continuously increasing.
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.
应收账款是流动资产中的一种，它对一个企业的资金周转、信用等方面都有着重要的影响。
Accounts receivable is one of current assets, it to an enterprise's liquidity, credit, etc all have the important influence.
因为到期的长期借款金额巨大，企业的还款压力非常大，同时由于偿还长期借款，会使企业的流动资产减少，企业可能不能满足日常开支的需求，所以企业会有流动性风险。
The amount of matured long-term debt is large and the repayment of long-term debt will reduce the current assets of the company. It is difficult to cover the overheads.
以分行业独立核算工业企业为研究对象，应用数据包络分析的方法，计算各行业的BCC有效率、生产规模报酬率以及流动资产、固定资产和劳动力的产出弹性。
In this paper, the BCC efficiency, the return to scale and the output elasticity of current assets, fixed assets, labor in Chinese industries are presented by using Data Envelopment Analysis.
反映企业营运能力的指标是：全部资产营运能力，流动资产营运能力，固定资产营运能力分析。
Indicator reflects the capacity of business operations is: all the assets of operational capacity, operational capacity of current assets, fixed assets, operational capability analysis.
流动资产比率则正好相反，在企业生命周期阶段呈现U型分布特征。
Reverse pattern can be seen in the ratio of current assets, which pictures a U-shape.
流动资产比率则正好相反，在企业生命周期阶段呈现U型分布特征。
Reverse pattern can be seen in the ratio of current assets, which pictures a U-shape.
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