| 1. | The balance sheet starts with the total cost of its fixed assets and any trade investments followed by a breakdown of net current assets .
资产负债表一开头是公司的固定资产总额和公司的投资总额，接着是净流动资产分类。 |
| 2. | Accounts receivable are often classified as current assets
应收帐款通常归入流动资产。 |
| 3. | Ratio of current assets to current liability
流动资产与流动负债比率 |
| 4. | Ratio of current assets to fixed assets
流动资产与固定资产比率 |
| 5. | All their current assets have been pledged on another loan
他的所有流动资产都被抵押在另一项贷款上。 |
| 6. | Assets can be classified into current assets and non - current assets
资产可以划分为流动资产和非流动资产。 |
| 7. | Current asset losses in suspense
待处理流动资产损失 |
| 8. | Accounting for current liabilities is similar to accounting for current assets
对于流动负债的会计核算与流动资产相似。 |
| 9. | Debts which must be satisfied from current assets within the next operating period , usually one year
在下一个经营期间，通常是一年内必须用流动资产偿还的债务。 |
| 10. | Current ratio ( current asset divided by current liabilities ) stood at a healthy level of 2 . 7 times
21亿港元，流动比率（流动资产与流动负债之比例）则维持于2 |
