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1 absolute liquidity ratio
absolute liquidity ratio ACC, FIN Kassaliquidität f, Barliquidität f, Liquidität f ersten Grades (ratio of cash to current liabilities, der Quotient aus Zahlungsmitteln und kurzfristigen Verbindlichkeiten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > absolute liquidity ratio
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2 quick ratio
quick ratio ACC, FIN Liquidität f zweiten Grades, Einzugsliquidität f (liquidity ratio; synonymous: liquid ratio, acid test ratio, acid ratio; the ratio of quick assets or liquid assets or liquid capital or realizable assets to current debts, or: relation of current assets minus stock to current liabilities = Umlaufvermögen minus Vorräte dividiert durch kurzfristige Verbindlichkeiten = monetäres Umlaufvermögen dividiert durch kurzfristige Verbindlichkeiten = current financial assets to current liabilities = sum of cash + bank deposits + current receivables + current securities in relation to current liabilities; cf quick assets)Englisch-Deutsch Fachwörterbuch der Wirtschaft > quick ratio
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3 acid ratio
acid ratio ACC, FIN Liquidität f zweiten Grades (a liquidity ratio; synonymous: acid test ratio, quick ratio, liquid ratio; relation of current assets minus stock to current liabilities = Umlaufvermögen minus Vorräte dividiert durch kurzfristige Verbindlichkeiten = monetäres Umlaufvermögen dividiert durch kurzfristige Verbindlichkeiten = current financial assets to current liabilities = sum of cash + bank deposits + current investments + current receivables in relation to current liabilities) -
4 working capital ratio
working capital ratio FIN Liquiditätskoeffizient m (liquidity ratio = Liquiditätskennzahl; defined as the ratio of current assets: current liabilities = Umlaufvermögen: kurzfristige Verbindlichkeiten; anders: Nettoumlaufvermögen = net current assets; cf working capital, net working capital)Englisch-Deutsch Fachwörterbuch der Wirtschaft > working capital ratio
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5 net quick ratio
net quick ratio 1. FIN Liquidität f zweiten Grades, Einzugsliquidität f (financial assets: current liabilities; Quotient aus monetärem Umlaufvermögen und kurzfristigen Verbindlichkeiten); 2. BANK, GEN Liquidität f zweiten Grades von 100 %, Acid Test m (liquidity ratio; synonymous: 1:1-ratio, acid test; Liquiditätsregel aus Erfahrungswerten, nicht wissenschaftlich begründbar, u. a. Vorgabe des Acid Test; cf liquid ratio, acid test ratio, acid ratio)Englisch-Deutsch Fachwörterbuch der Wirtschaft > net quick ratio
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6 1:1-ratio
1:1-ratio FIN Liquidität f zweiten Grades von 100 %, Acid Test m, 1:1-Regel f (a liquidity ratio, financial assets divided by current liabilities = monetäres Umlaufvermögen: kurzfristige Verbindlichkeiten = 1:1 = 1 = 100 %; nicht wissenschaftlich fundierbare Liquiditätsvorgabe; synonymous: acid test, net quick ratio; Liquiditätsvorgabe des Acid Test; cf liquid ratio, acid test ratio, acid ratio) -
7 2:1-ratio
2:1-ratio ACC, FIN Liquidität f dritten Grades von 200 %, 2:1-Regel f (a liquidity ratio, eine Liquiditätskennzahl; nicht wissenschaftlich fundierbare Liquiditätsvorgabe; Definition: kurzfristiges Umlaufvermögen: kurzfristige Verbindlichkeiten = current assets: current liabilities = 2:1) -
8 net current assets
net current assets ACC, FIN Nettoumlaufvermögen n, Net Working Capital n, Working Capital n (a liquidity ratio: the amount by which the value of the current assets exceeds the current liabilities = current assets minus current liabilities = Umlaufvermögen minus kurzfristige Verbindlichkeiten; synonymous: working capital, WC, net working capital, NWC; Liquiditätskennzahl; anders: die Liquiditätsgrade und der Liquiditätskoeffizient, auch sie horizontale Bilanzkennzahlen, sind jedoch als Quotienten definiert)Englisch-Deutsch Fachwörterbuch der Wirtschaft > net current assets
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9 working capital
working capital (WC) ACC, FIN Betriebskapital n, Betriebsmittel n (synonymous: current operating capital); Nettoumlaufvermögen n, Working Capital n, WC (a liquidity ratio: the amount by which the value of the current assets exceeds the current liabilities = current assets minus current liabilities = Umlaufvermögen minus kurzfristige Verbindlichkeiten; synonymous: net current assets, current capital, AE net working capital, NWC; Liquiditätskennzahl; anders: die Liquiditätsgrade und der Liquiditätskoeffizient –work capital ratio–, auch sie horizontale Bilanzkennzahlen, sind als Quotienten definiert)Englisch-Deutsch Fachwörterbuch der Wirtschaft > working capital
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10 net working capital
net working capital ACC, FIN Nettobetriebskapital n, Nettoumlaufvermögen n, Net Working Capital n, Working Capital n (a liquidity ratio: the amount by which the value of current assets exceeds current liabilities = current assets minus current liabilities = Umlaufvermögen minus kurzfristige Verbindlichkeiten; synonymous: net current assets, AE working capital, WC; eine Liquiditätskennzahl, die als Differenz gebildet wird; anders: sowohl die drei Liquiditätsgrade als auch der Liquiditätskoeffizient –work capital ratio–, auch sie horizontale Bilanzkennzahlen, sind als Quotienten definiert)Englisch-Deutsch Fachwörterbuch der Wirtschaft > net working capital
См. также в других словарях:
liquidity ratio — a comparison of two accounts in a Balance Sheet, current assets divided by current liabilities. Glossary of Business Terms * * * liquidity ratio liquidity ratio ➔ ratio * * * liquidity ratio UK US noun [C] ► ACCOUNTING the value of a company s… … Financial and business terms
liquidity ratio — /lɪ kwɪdɪti ˌreɪʃiəυ/ noun a ratio of liquid assets (that is, current assets less stocks, but including debtors) to current liabilities, giving an indication of a company’s solvency. Also called acid test ratio, quick ratio … Dictionary of banking and finance
Коэффициент ликвидности (LIQUIDITY RATIO) — См. Коэффициент покрытия краткосрочных обязательств, Коэффициент текущей ликвидности (Current Ratio) … Словарь терминов по управленческому учету
Current Ratio — 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… … Investment dictionary
ratio — the proportional relationship of one thing to another * * * ratio ra‧ti‧o [ˈreɪʆiəʊ ǁ ˈreɪʆoʊ] noun [countable] a relationship between two amounts that is represented by a pair of numbers showing how much greater one amount is than the other: •… … Financial and business terms
current ratio — 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 Indicator of short term debt paying ability. Determined by dividing… … Financial and business terms
Current ratio — 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 * * * current ratio current ratio ➔ ratio * * *… … Financial and business terms
current ratio — working capital ratio The ratio of the current assets of a business to the current liabilities, expressed as x:1 and used as a test of liquidity. For example, if the current assets are £250,000 and the current liabilities are £125,000 the current … Accounting dictionary
current ratio — working capital ratio The ratio of the current assets of a business to the current liabilities, expressed as x:1 and used as a test of liquidity. For example, if the current assets are £250, 000 and the current liabilities are £125, 000 the… … Big dictionary of business and management
Liquidity Ratios — A class of financial metrics that is used to determine a company s ability to pay off its short terms debts obligations. Generally, the higher the value of the ratio, the larger the margin of safety that the company possesses to cover short term… … Investment dictionary
Current ratio — The current ratio is a financial ratio that measures whether or not a firm has enough resources to pay its debts over the next 12 months. It compares a firm s current assets to its current liabilities. It is expressed as follows: For example, if… … Wikipedia
