Значение слова "CURRENT RATIO" найдено в 15 источниках
CURRENT RATIO
найдено в "Financial and business terms"
current ratio: translation
The ratio obtained when total current assets are divided by total current liabilities. A commonly used but not always good proxy for a firm's liquidity. American Banker Glossary
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Indicator of short-term debt-paying ability. Determined by dividing current assets by current liabilities. The higher the ratio, the more liquid the company. Bloomberg Financial Dictionary
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An accounting ratio, usually defined as current assets divided by creditors falling due within one year. The ratio is designed to assess the solvency of a company in the short term. If the current ratio exceeds one, then the value of current assets is greater than the value of the short term creditors, indicating that the company is able to pay its short term debts as they fall due. Note that this interpretation is fairly simplistic. Dresdner Kleinwort Wasserstein financial glossary
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current ratio current ratio ➔ ratio
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The current ratio is a measure of a company's ability to meet its short-term liabilities and is calculated by dividing the current assets by the current liabilities.Current assets are made up of cash and cash equivalents ('near cash'), accounts receivable and inventory, while current liabilities are the sum of short-term loans and accounts payable.
The current ratio's normal range is between 0.5 and 2.0, but this 'liquidity ratio' must be interpreted with caution. A high ratio could indicate that the company is sitting on too much cash, that it is owed a lot of money by its customers or that it needs to operate with huge amounts of inventory. A low ratio does not necessarily mean the company is a risky creditor. It could mean the company operates in an industry where cash payment is standard (such as restaurants, which typically have little or no accounts receivable), in an industry that operates without much inventory (most service sector companies) or an industry in which customers pay slowly (such as the building sector).
Formula: Current Assets/Current Liabilities Example
The Old Rope Corporation's annual report shows the following figures, in millions of British pounds:
Current assets: 760
Cash at bank and in hand 45
Short-term investments 35
Accounts receivable 250
Stocks 430
Current liabilities 840
Current ratio: 760 / 840 = 0.9
► See Current Assets, Current Liabilities.
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current ratio UK US noun [C] (also acid ratio, also acid-test ratio, also liquid ratio)
► ACCOUNTING, FINANCE a measure of a company's ability to pay costs and make necessary payments in the near future. The current ratio is calculated by dividing the value of a company's current assets by its current liabilities: »
This is the highest current ratio that the company has achieved in over 10 years.
найдено в "Financial and business terms"
Current ratio: translation
Indicator of short-term debt paying ability. Determined by dividing current assets by current liabilities. The higher the ratio, the more liquid the company. The New York Times Financial Glossary
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current ratio current ratio ➔ ratio
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The current ratio is a measure of a company's ability to meet its short-term liabilities and is calculated by dividing the current assets by the current liabilities.Current assets are made up of cash and cash equivalents ('near cash'), accounts receivable and inventory, while current liabilities are the sum of short-term loans and accounts payable.
The current ratio's normal range is between 0.5 and 2.0, but this 'liquidity ratio' must be interpreted with caution. A high ratio could indicate that the company is sitting on too much cash, that it is owed a lot of money by its customers or that it needs to operate with huge amounts of inventory. A low ratio does not necessarily mean the company is a risky creditor. It could mean the company operates in an industry where cash payment is standard (such as restaurants, which typically have little or no accounts receivable), in an industry that operates without much inventory (most service sector companies) or an industry in which customers pay slowly (such as the building sector).
Formula: Current Assets/Current Liabilities Example
The Old Rope Corporation's annual report shows the following figures, in millions of British pounds:
Current assets: 760
Cash at bank and in hand 45
Short-term investments 35
Accounts receivable 250
Stocks 430
Current liabilities 840
Current ratio: 760 / 840 = 0.9
► See Current Assets, Current Liabilities.
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current ratio UK US noun [C] (also acid ratio, also acid-test ratio, also liquid ratio)
► ACCOUNTING, FINANCE a measure of a company's ability to pay costs and make necessary payments in the near future. The current ratio is calculated by dividing the value of a company's current assets by its current liabilities: »
This is the highest current ratio that the company has achieved in over 10 years.
найдено в "Англо-русском экономическом словаре"
сокр. CR фин. коэффициент текущей [общей\] ликвидности, (общий) коэффициент покрытия (долгов) (частное от деления оборотных средств на краткосрочные обязательства)
Syn:
current liquidity ratio, working capital ratio, ratio of current assets to current liabilities
See:
liquidity ratio, current assets, current liabilities, ratio of current assets to total liabilities, ratio of fixed assets to net worth
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текущий коэффициент: отношение текущих (оборотных) активов к текущим пассивам компании; показатель достаточности оборотного капитала, способности выполнять свои обязательства и стабильности деятельности компании (достаточным считается, как правило, отношение 2:1);см. acid-test ration;
liquidity ratio.
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• коэффициент покрытия
• коэффициент текущей ликвидности
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коэффициент ликвидности; отношение оборотного капитала к краткосрочным обязательствам; отношение текущих активов к обязательствам; текущий коэффициент
.Показатель платежеспособности по краткосрочному долгу.Определяется как отношение текущих активов к текущим обязательствам. Чем выше коэффициент, тем более ликвидна компания.Словарь экономических терминов.* * *
Бухгалтерия и аудит
отношение текущих оборотных активов к текущим пассивам
отношение текущих оборотных активов организации к ее текущим обязательствам
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Банки/Банковские операции
коэффициент наличности
количественное соотношение кассовых активов и краткосрочных пассивов, отражаемых в балансе банка
найдено в "Investment dictionary"
Current Ratio: translation
A liquidity ratio that measures a company's ability to pay short-term obligations. The Current Ratio formula is:
Also known as "liquidity ratio", "cash asset ratio" and "cash ratio".
The ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities (debt and payables) with its short-term assets (cash, inventory, receivables).The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.
The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.
This ratio is similar to the acid-test ratio except that the acid-test ratio does not include inventory and prepaids as assets that can be liquidated. The components of current ratio (current assets and current liabilities) can be used to derive working capital (difference between current assets and current liabilities). Working capital is frequently used to derive the working capital ratio, which is working capital as a ratio of sales.
фін., бухг. коефіцієнт поточної ліквідності; коефіцієнт оборотного капіталу; показник оборотного капіталу
фінансовий показник ліквідності (liquidity¹), що встановлює відношення величини оборотних активів (current assets) до величини короткострокових зобов'язань (current liabilities); має таку формулу підрахунку:
current ratio = current assets ÷ current liabilities
♦ за коефіцієнтом поточної ліквідності встановлюється платоспроможність (solvency) підприємства; якщо сума оборотних активів на підприємстві дорівнює 5 млн грн, а сума короткострокових зобов'язань дорівнює 2,5 млн грн, то коефіцієнт поточної ліквідності дорівнює
5 000 000 ÷ 2 500 000= 2,0;
якщо величина оборотних активів удвічі більша за величину короткострокових зобов'язань, то рівень платоспроможності підприємства вважається задовільним
favourable ~ сприятливий коефіцієнт поточної ліквідності; high ~ високий коефіцієнт поточної ліквідності; low ~ низький коефіцієнт поточної ліквідності; satisfactory ~ задовільний коефіцієнт поточної ліквідності
to calculate the ~ підраховувати/підрахувати коефіцієнт поточної ліквідності; to increase the ~ збільшувати/збільшити коефіцієнт поточної ліквідності; to reduce the ~ зменшувати/зменшити коефіцієнт поточної ліквідності
current ratio :: working capital ratio (австрал.); current ratio ‡ liquidity ratios (388)
пор. «quick ratio»
найдено в "Финансах - оксфордском толковом словаре"
Отношение текущих оборотных активов (Current assets) организации к ее текущим обязательствам (Current liabilities). Это отношение используется в анализе балансов (balance sheets) для оценки вероятности того, насколько регулярно компания сможет выплачивать свои долги. Не существует универсального желаемого показателя этого отношения, хотя ясно, что превышение текущих обязательств над текущими активами должно вызывать беспокойство; в различных отраслях деятельности предельно допустимое значение этого отношения может быть различным. Кроме того, в анализе балансов за последовательный ряд лет динамика показателей имеет гораздо большее значение, нежели абсолютные цифры.
найдено в "Англо-украинском бизнес словаре"
коефіцієнт ліквідності; відношення оборотного капіталу до короткотермінових зобов'язань; відношення поточних активів до зобов'язань; коефіцієнт покриття
найдено в "Англо-русском словаре по экономике"
Отношение оборотного капитала к краткосрочным обязательствам
найдено в "Англо-русском морском словаре"
Коэффициент трансформации по току
найдено в "Англо-русском словаре финансовых терминов"
коэффициент ликвидности ; коэффициент покрытия (в анализе баланса) ;
найдено в "Англо-русском словаре экономических терминов"
коэффициент ликвидности, коэффициент покрытия (в анализе баланса)