它表达了流动资产与流动负债之间的关系。
It expresses the relationship of current assets to current liabilities.
对于流动负债的会计核算与流动资产相似。
Accounting for current liabilities is similar to accounting for current assets.
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。
From the economic point of view working capital is made up of the net current assets and permanent short-term liability.
正如广义流动资产与短期债务的比率出现大幅度上升所反映的那样，美国公司的资产负债表似乎正在缓慢地得到改善。
Corporations seem to be improving slowly, as reflected in the sharp increase in the ratio of broad liquid assets to short-term debt.
流动资产与流动负债比率显示该公司不能按时偿还债务。
The acid test ratio shows that the company is unable to pay its debts on time.
指流动资产与流动负债的比率，是主要的流动性比率。
Ratio of current assets to current liabilities. It is the main liquidity ratio.
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.
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。
From the economic point of view, working capital is made up of the net current assets and permanent short-term liability.
确定流动负债与确定流动资产的期间应一致。
The time period used in defining current liabilities parallels that used in defining current assets.
确定流动负债与确定流动资产的期间应一致。
The time period used in defining current liabilities parallels that used in defining current assets.
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