英语翻译1、营运资本、流动比率、速动比率都是是用来衡量短期偿债能力,营运资本表示流动资产超过流动负债的部分,从营运资本的

英语翻译
1、营运资本、流动比率、速动比率都是是用来衡量短期偿债能力,营运资本表示流动资产超过流动负债的部分,从营运资本的角度看,当年的营运资本为505500,说明我们公司有能力偿还短期债务,而下一年度的营运资本为300000.比上一年少了205500,可以看出下一年有更好的发挥资本的效益,有更大的获利能力.2、从公司的流动比率的角度看,当年和下一年的的流动比率超过了200%,所以用流动资产偿还流动负债是不成问题的.但过高的流动比率,说明企业有较多的资金滞留在流动资产上未加以更好的运用,如出现存货超储积压,存在大量应收账款,拥有过分充裕的现金等.但是当年的流动比率较之下一年的流动比率下降了48.5%.这意味着公司的资金进一步得到运用 3、从速动比率的角度看;当年度额速动比率175%.意味着每百元负债由175的资产可以偿还.经以上分析可以得出Rose公司的短期偿债能力强.

1,working capital,current ratio,quick ratio is used to measure the short-term liquidity,working capital current assets over current liabilities of that part,from the perspective of working capital,working capital of 505,500 that year,indicating that our ability to repay short-term debt,and next year's working capital for the 300000.205,500 less than the previous year,we can see a better play next year,capital efficiency,greater profitability.
2,the company's current ratio from the perspective of the current year and next year's current ratio of more than 200%,so the repayment of current liabilities from current assets is not a problem.However,the current ratio is too high,indicating that companies have more money is not stuck in the current assets to better use,such as stored there over the backlog of inventory,there are a large number of accounts receivable,with plenty of cash too.However,the flow rate than under the current year's current ratio fell 48.5%.This means that the use of company funds further 3,from the perspective of quick ratio; when the annual amount of 175% quick ratio.Means that for every hundred dollars of assets,liabilities can be repaid by the 175.Rose can be drawn by the above analysis the company's short-term liquidity strong.