知識問題|請懂會計的幫我翻譯一下~3Q︿︿

發問者: 喵咪 ( 初學者 5 級)
發問時間: 2008-10-28 21:56:33
解決時間: 2008-11-02 00:03:19
解答贈點: 14 ( 共有 2 人贊助 )
回答: 2 評論: 0 意見: 0
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(1)Discuss the pros and cons of the current ratio and working capital as measures of liquidity.

→Liquidity measures indicate a company’s ability to pay current obligations as they become due. Satisfaction of current obligations usually requires the use of current assets.

If a company has more current assets than current liabilities it is more likely that it will meet obligations as they become due. Since working capital and the current ratio compare current assets to current liabilities, both are measures of liquidity.

Payment of current obligations frequently requires cash. Neither work-ing capital nor the current ratio indicate the composition of current assets. If a company’s current assets are largely comprised of items such as inventory and prepaid expenses it may have difficulty paying current obligations even though its working capital and current ratio are large enough to indicate favorable liquidity. In SuperClean’s case, payment of $25,000 of accounts payable will leave only $5,000 cash. Since salaries payable will require $15,000, the company may need to borrow in order to make the required payment for salaries.

(2)Was it unethical for the CFO to take these steps?

→The CFO’s decision to use $25,000 of cash to pay off accounts payable is not in itself unethical. However doing so just to improve the year-end current ratio could be considered unethical if this action misled creditors. Since the CFO requested preparation of a “preliminary” balance sheet before deciding to pay off the liabilities he seems to be “managing” the company’s financial position which is usually considered unethical.
2008-10-30 18:16:47 補充
help me please ~~

最佳解答發問者自選

回答者: ★悲天憫人的情懷★謫仙★ ( 研究生 1 級 )
擅長領域: 歷史人物 | 英文
回答時間: 2008-10-30 20:00:11
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( 1 )談優點和缺點的流動比率和周轉資金作為流動性的措施。

→流動性的措施表明,公司的支付能力當前的義務,它們成為適當。滿意目前的義務,通常需要使用現有的資產。

如果一家公司擁有流動資產,流動負債比它更有可能,它將履行義務因為他們已經到期。由於周轉資金和目前的比例比較流動資產與流動負債,都是流動性的措施。

目前的付款義務,經常需要現金。無論工作性資本,也沒有表明目前的比例組成的現有資產。如果一家公司目前的資產主要包括項目,如存貨和預付費用可能有困難支付當前的義務,即使其周轉資金和目前的比例是大到足以表明良好的流動性。在SuperClean的情況下,支付$ 25000應付帳款將只保留5000元現金。由於應付工資將需要$ 15000 ,該公司可能需要借款,以使需要支付的工資。

( 2 ) ,這是不道德的首席財務官採取這些步驟?

→首席財務官的決定使用$ 25000的現金來支付應付帳款本身並非是不道德的。但是這樣做只是為了提高今年年底流動比率可以被視為不道德的,如果這一行動誤導債權人。自首席財務官要求編制一份“初步”資產負債表,然後再決定還清債務,他似乎是“管理”公司的財務狀況是通常被認為不道德的。

 

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相關詞:
non-current liabilities, other current liabilities, current liabilities and payroll, total current liabilities, debt in current liabilities, non-interest bearing current liabilities
current liabilities, current assets, current ratio, obligations, accounts payable, company, CFO, salaries payable
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