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1 working capital ratio
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2 ratio de liquidité immédiate
= coefficient de trésorerieDictionnaire juridique, politique, économique et financier > ratio de liquidité immédiate
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3 razón de capital de trabajo
• working capital ratio• working capital turnover• working-capital accountDiccionario Técnico Español-Inglés > razón de capital de trabajo
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4 relación de capital de trabajo
• working capital ratio• working capital turnover• working-capital accountDiccionario Técnico Español-Inglés > relación de capital de trabajo
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5 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. -
6 razón entre las ventas y el capital de trabajo
• sales to working capital ratioDiccionario Técnico Español-Inglés > razón entre las ventas y el capital de trabajo
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7 יחס הון חוזר
working capital ratio -
8 загальний коефіцієнт ліквідності
Українсько-англійський словник > загальний коефіцієнт ліквідності
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9 crédito de explotación
• working capital• working capital loan• working capital ratio -
10 clase obrera
• working capital ratio• working clothes -
11 Betriebskapital
Betriebskapital n 1. FIN, RW net current assets, working capital; 2. WIWI circulating capital, operating capital, working capital; 3. GEN current operating capital, working capital (Synonym: Umlaufvermögen = current assets)* * *n 1. <Finanz, Rechnung> net current assets, working capital; 2. <Vw> circulating capital, operating capital, working capital* * *Betriebskapital
current (net working, trading, circulating, business, liquid, effective) capital, stock-in-trade, working fund, net quick assets, (Bank) fund (Br.);
• knappes Betriebskapital liquid capital shortage;
• kurzfristiges Betriebskapital short-time working capital;
• notwendiges Betriebskapital requisite capital;
• Betriebskapital nach Abzug der Verbindlichkeiten net working capital (current assets);
• Betriebskapital verstärken to beef up working capital;
• Betriebskapitalerfordernisse working-capital needs;
• Betriebskapitalerhöhung additions to working capital;
• Betriebskapitalnachweis working capital statement;
• Betriebskapitalschmälerungen deductions from working capital;
• Betriebskapitalverhältnis working capital ratio. -
12 Liquiditätskoeffizient
Liquiditätskoeffizient m FIN working capital ratio (definiert als Umlaufvermögen: kurzfristige Verbindlichkeiten = current assets: current liabilities; Synonym: Liquidität dritten Grades; nicht als Quotient definiert, wie die Liquiditätsgrade bzw. der Liquiditätskoeffizient, jedoch ebenfalls eine horizontale Liquiditäts- und Bilanzkennzahl, ist das Nettoumlaufvermögen = Net Working Capital = net current assets = net working capital = current assets minus current liabilities = Umlaufvermögen minus kurzfristige Verbindlichkeiten = langfristig finanziertes Umlaufvermögen)* * *Liquiditätskoeffizient
working capital (liquidity) ratio -
13 Liquidität zweiten Grades
Liquidität f zweiten Grades FIN, RW (AE) acid ratio, (AE) acid test ratio, liquid ratio, quick ratio (relation of current assets minus stock to current liabilities = relation of financial assets minus stock to current liabilities = Umlaufvermögen minus Vorräte dividiert durch kurzfristige Verbindlichkeiten = monetäres Umlaufvermögen dividiert durch kurzfristige Verbindlichkeiten = Summe aus Kasse + Bankguthaben + kurzfristige Forderungen + kurzfristig verfügbare Wertpapiere des Umlaufvermögens dividiert durch kurzfristige Verbindlichkeiten; anders: Nettoumlaufvermögen = Working Capital)* * *Liquidität zweiten Grades
current (working-capital) ratioBusiness german-english dictionary > Liquidität zweiten Grades
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14 coefficiente
m coefficient* * *coefficiente s.m.1 (mat., stat.) coefficient: coefficiente angolare, direction coefficient; coefficiente di correlazione, correlation coefficient; coefficiente direttore, leading coefficient2 (fis., chim.) coefficient, factor: coefficiente di assorbimento, absorption coefficient; coefficiente di attrito, friction coefficient; coefficiente di diffusione, coefficient of diffusion; coefficiente di risonanza, resonance factor; coefficiente di selettività, selectivity factor; coefficiente di smorzamento, damping factor3 (econ.) coefficient, ratio, factor, rate: coefficiente di ammortamento, depreciation rate; coefficiente di conformità, coefficient of agreement; coefficiente di accelerazione, acceleration coefficient (o factor); coefficiente di capitale, capital coefficient; coefficiente di liquidità, current (o working capital) ratio; coefficiente di produzione, production coefficient; coefficiente di costo, cost coefficient; coefficiente di perdita, loss ratio; coefficiente di rischio, risk coefficient; coefficiente di spesa, expense ratio; coefficiente di rivalutazione, gross income multiplier; coefficiente presuntivo di reddito, presumptive (o estimated) income coefficient; coefficiente di sicurezza, safety factor; ( assicurazioni) coefficiente di copertura, cover ratio.* * *[koeffi'tʃɛnte]sostantivo maschile coefficient* * *coefficiente/koeffi't∫εnte/sostantivo m.coefficient. -
15 коэффициент текущей ликвидности
1) Economy: bank-liquidity ratio2) Accounting: current ratio, working capital ratio3) Finances: current liquidity ratioУниверсальный русско-английский словарь > коэффициент текущей ликвидности
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16 Liquidität dritten Grades
Liquidität f dritten Grades FIN, RW current ratio, working capital ratio (Synonym: Liquiditätskoeffizient; eine Liquiditätskennzahl, a liquidity ratio; Definition: Quotient aus Umlaufvermögen und kurzfristigen Verbindlichkeiten, ratio of current assets to current liabilities)Business german-english dictionary > Liquidität dritten Grades
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17 Aktiva
Aktiva npl RW assets (Synonym: Vermögensgegenstände, Vermögensgüter, Vermögenswerte)* * ** * *Aktiva
(Bilanz) assets, effects, resources (US coll.);
• in der Substanz abnehmende Aktiva wasting assets;
• antizipative Aktiva accrued receivables (US) (assets);
• nur zur Deckung der Sicherungsübereignungsansprüche ausreichende Aktiva fully pledged assets;
• nicht bewertbare Aktiva (Versicherungswesen) unadmitted assets;
• Ertrag bringende Aktiva earning assets;
• festliegende Aktiva capital (fixed, permanent) assets;
• flüssige Aktiva circulating (current, quick, floating, fluid, US) assets;
• nicht flüssige Aktiva frozen assets;
• geschäftliche Aktiva business resources (coll.);
• jederzeit greifbare Aktiva available (tangible) assets, active capital;
• leicht greifbare Aktiva easily realizable assets;
• immaterielle Aktiva (Patente usw.) intangible assets;
• kurzfristige Aktiva limited-life assets;
• mögliche Aktiva contingent assets;
• leicht realisierbare Aktiva quick (fluid, US) assets;
• schwer realisierbare Aktiva sticky (unmarketable) assets;
• sofort realisierbare Aktiva liquid (fluid, US) assets;
• nicht sofort realisierbare Aktiva frozen assets;
• reine Aktiva net assets (US);
• scheinbare Aktiva fictitious assets;
• sonstige Aktiva (Bilanz) other assets;
• transitorische Aktiva deferred (suspense) assets, accrued income, unexpired expense;
• unzureichende Aktiva insufficient assets;
• veranschlagte Aktiva estimated assets;
• [frei] verfügbare Aktiva available assets;
• zur Verteilung für die Masse verfügbare Aktiva (Konkurs) unpledged assets, assets on hand;
• teilweise zur Masseverteilung verfügbare Aktiva partly pledged assets;
• verpfändete Aktiva assets pledged as collateral;
• nicht verwertbare Aktiva unmarketable assets;
• werbende Aktiva productive assets;
• Aktiva einer Bank bank’s resources;
• Aktiva mit überhöhtem Buchwert watered assets;
• Aktiva hoher Liquiditätsstufe liquid assets, near money (US sl.);
• Aktiva und Passiva assets and liabilities, debts active and passive;
• die Aktiva belaufen sich auf the assets add up to;
• Verhältnis der flüssigen Aktiva zu den laufenden Verbindlichkeiten working capital ratio (US);
• Aktiva nach Liquidationsgesichtspunkten aufführen to arrange assets in the order of liquidity;
• als Aktiva behandeln to carry as assets;
• Aktiva feststellen to marshal the assets;
• Aktiva im Konkurs (Verteilungsplan) feststellen to marshal assets;
• Aktiva und Passiva übernehmen to take over accounts receivable and accounts payable (US). -
18 квота оборотных средств
Accounting: current ratio (отношение оборотных средств к краткосрочным обязательствам), working capital ratio (отношение оборотных средств к краткосрочным обязательствам)Универсальный русско-английский словарь > квота оборотных средств
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19 Liquidität
Liquidität f 1. BANK solvency (Zahlungsfähigkeit); 2. BÖRSE liquidity (des Marktes, eines Segments oder eines Papiers, gemessen an den regelmäßigen Umsätzen oder am Spread, der Differenz zwischen Geld- und Briefkurs); 3. FIN available cash, liquid assets, liquidity, financial solvency; 4. MGT, RW solvency (Zahlungsfähigkeit) • nach abnehmender Liquidität RW in decreasing liquidity order (Bilanz: Anordnung der Aktiva nach ihrer Geldnähe; cp. shiftability)* * *f 1. < Bank> solvency; 2. < Börse> liquidity; 3. < Finanz> available cash, liquid assets, liquidity, financial solvency; 4. < Rechnung> solvency* * *Liquidität
liquidity, liquid position, (Zahlungsfähigkeit) solvency;
• eingeengte Liquidität reduced liquidity, liquidity shortage;
• internationale Liquidität world liquidity;
• kurzfristige Liquidität short-term cash position;
• mangelnde Liquidität liquidity shortage, illiquidity;
• uneingeschränkte Liquidität (Sonderziehungsrechte) unconditional liquidity;
• nicht vorhandene Liquidität non-liquidity;
• zunehmende Liquidität increasing liquidity;
• Liquidität einer Aktiengesellschaft corporate liquidity;
• Liquidität einer Bank bank liquidity, liquidity of a bank, current position;
• Liquidität der Banken (des Bankensystems) banks’ liquidity, easy money market (US);
• Liquidität ersten Grades acid test, liquid ratio;
• Liquidität zweiten Grades current (working-capital) ratio;
• Liquidität eines Unternehmens corporate liquidity;
• Liquidität anreichern to increase liquidity (one’s holdings of cash);
• ausreichende Liquidität sicherstellen to maintain a liquid position, to build up (maintain) liquidity;
• für wirtschaftliche Liquidität sorgen to put the economy on a richer monetary diet;
• ausreichende Liquidität unterhalten to maintain a liquid position;
• Liquidität verbessern to rebuild liquidity;
• Liquidität des inländischen Bankenapparates verknappen to cut domestic banking liquidity. -
20 соотношение оборотного капитала и краткосрочных обязательств
current [assets] ratio, working capital ratioBanks. Exchanges. Accounting. (Russian-English) > соотношение оборотного капитала и краткосрочных обязательств
См. также в других словарях:
Working capital ratio — Working capital expressed as a percentage of sales. The New York Times Financial Glossary … Financial and business terms
working capital ratio — working capital expressed as a percentage of sales. Bloomberg Financial Dictionary … Financial and business terms
working capital ratio — ratio of current assets of a company in relation to its current debts used to estimate financial strength for the short term (Accounting) … English contemporary dictionary
working-capital ratio — See: current ratio … Accounting dictionary
working capital ratio — noun → current ratio …
Working Capital Management — A managerial accounting strategy focusing on maintaining efficient levels of both components of working capital, current assets and current liabilities, in respect to each other. Working capital management ensures a company has sufficient cash… … Investment dictionary
Working Capital — A measure of both a company s efficiency and its short term financial health. The working capital ratio is calculated as: Positive working capital means that the company is able to pay off its short term liabilities. Negative working capital… … Investment dictionary
Working Capital Turnover — A measurement comparing the depletion of working capital to the generation of sales over a given period. This provides some useful information as to how effectively a company is using its working capital to generate sales. A company uses working… … Investment dictionary
Working capital — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Working Capital — Net Working Capital, Nettoumlaufvermögen; im amerikanischen Rechnungswesen zur Beobachtung von Veränderungen der ⇡ Liquidität gebräuchliche Messzahl: Differenz zwischen Umlaufvermögen und kurzfristigen Verbindlichkeiten (z.B. Umlaufvermögen… … Lexikon der Economics
Days Working Capital — An accounting and finance term used to describe how many days it will take for a company to convert its working capital into revenue. The faster a company does this, the better. To calculate days working capital, the following formula can be used … Investment dictionary