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1 current ratio
Fina ratio of current assets to current liabilities, used to measure a company’s liquidity and its ability to meet its short-term debt obligations.EXAMPLEThe current ratio formula is a simple one:Current assets/Current liabilities = Current ratioCurrent assets are the ones that a company can turn into cash within 12 months during the ordinary course of business. Current liabilities are bills due to be paid within the coming 12 months.For example, if a company’s current assets are $300,000 and its current liabilities are $200,000, its current ratio would be:300,000/200,000 = 1.5As a rule of thumb, the 1.5 figure means that a company should be able to get hold of $1.50 for every $1.00 it owes.The higher the ratio, the more liquid the company. Prospective lenders expect a positive current ratio, often of at least 1.5. However, too high a ratio is cause for alarm too, because it indicates declining receivables and/or inventory—which may mean declining liquidity. -
2 locked rotor current ratio
Англо-русский словарь промышленной и научной лексики > locked rotor current ratio
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3 current value
Fina ratio indicating the amount by which current assets exceed current liabilities -
4 current or producing gas/oil ratio
Универсальный русско-английский словарь > current or producing gas/oil ratio
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5 current transfer ratio
Optics: CTRУниверсальный русско-английский словарь > current transfer ratio
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6 current taper ratio
отношение максимального тока к минимальному току (напр., в раскрыве антенны)Англо-русский словарь промышленной и научной лексики > current taper ratio
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7 working capital ratio
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8 acid-test ratio
Finan accounting ratio used to measure an organization’s liquidity. The most common expression of the ratio is:(Current assets – Inventory) / Current liabilities = Acid-test ratioIf, for example, current assets total $7,700, inventory amounts to $1,200 and current liabilities total $4,500, then:(7,700 – 1,200) / 4,500 = 1.44A variation of this formula ignores inventories altogether, distinguishes assets as cash, receivables, and short-term investments, then divides the sum of the three by the total current liabilities, or:Cash + Accounts receivable + Short-term investments/Current liabilities = Acid-test ratioIf, for example, cash totals $2,000, receivables total $3,000, short-term investments total $1,000, and liabilities total $4,800, then:(2,000 + 3,000 + 1,000) / 4,800 = 1.25In general, the ratio should be 1:1 or better. It means a company has a unit’s worth of easily convertible assets for each unit of its current liabilities. -
9 accounting ratio
Finan expression of accounting results as a ratio or percentage, for example, the ratio of current assets to current liabilities -
10 reserve ratio
Finthe proportion of a bank’s deposits that must be kept in reserve.In the United Kingdom and in certain European countries, there is no compulsory ratio, although banks will have their own internal measures and targets to be able to repay customer deposits as they forecast they will be required. In the United States, specified percentages of deposits—established by the Federal Reserve Board—must be kept by banks in a non-interest-bearing account at one of the twelve Federal Reserve Banks located throughout the country.In Europe, the reserve requirement of an institution is calculated by multiplying the reserve ratio for each category of items in the reserve base, set by the European Central Bank, with the amount of those items in the institution’s balance sheets. These figures vary according to the institution.The required reserve ratio in the United States is set by federal law, and depends on the amount of checkable deposits a bank holds. The first $44.3 million of deposits are subject to a 3% reserve requirement. Deposits in excess of $44.3 million are subject to 10% reserve requirement. These breakpoints are reviewed annually in accordance with money supply growth. No reserves are required against certificates of deposit or savings accounts.The reserve ratio requirement limits a bank’s lending to a certain fraction of its demand deposits. The current rule allows a bank to issue loans in an amount equal to 90% of such deposits, holding 10% in reserve. The reserves can be held in any combination of till money and deposit at a Federal Reserve Bank. -
11 quick ratio
Fin [m1]1. a measure of the amount of cash a potential borrower can acquire in a short time, used in evaluating creditworthiness2. the ratio of liquid assets to current debts -
12 коэффициент насыщения current
Makarov: saturation ratioУниверсальный русско-английский словарь > коэффициент насыщения current
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13 соотношение грубых кормов и концентратов current
Makarov: roughage-to-concentrate ratioУниверсальный русско-английский словарь > соотношение грубых кормов и концентратов current
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14 alternating current voltage ratio
Aviation: ACVRУниверсальный русско-английский словарь > alternating current voltage ratio
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15 direct current voltage ratio
Aviation: DCVRУниверсальный русско-английский словарь > direct current voltage ratio
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16 יחס שוטף
current ratio -
17 відношення оборотного капіталу до короткострокових зобов'язань
Українсько-англійський словник > відношення оборотного капіталу до короткострокових зобов'язань
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18 відношення поточних активів до зобов'язань
Українсько-англійський словник > відношення поточних активів до зобов'язань
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19 rasio yang sedang berjalan
current ratio -
20 الرسم السائد
current ratio
См. также в других словарях:
current ratio — The ratio obtained by dividing current assets by current liabilities to measure ability of the firm to pay short term debt from readily available funds. Related links gearing Practical Law Dictionary. Glossary of UK, US and international legal… … Law dictionary
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 — 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
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 — 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
Current Ratio — Liquiditätsgrade sind insbesondere in der Unternehmensfinanzierung und der Finanzbuchhaltung verwendete betriebswirtschaftliche Kennzahlen, mit denen die Fähigkeit eines Unternehmens, seinen Zahlungsverpflichtungen fristgerecht nachzukommen,… … Deutsch Wikipedia
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
current ratio — noun : the ratio between current assets and liabilities used in appraising credit worthiness of a business * * * the ratio between current assets and current liabilities. * * * current ratio, the ratio of current assets to current liabilities … Useful english dictionary
Current ratio — The ratio of current assets divided by current liabilities that shows the ability of a utility to pay its current obligations from its current assets. A measure of liquidity, the higher the ratio, the more assurance that current liabilities can … Energy terms
current ratio — the ratio between current assets and current liabilities. * * * … Universalium
