Question

求人帮忙翻译！！急~~~~

这本来是一个三列的表格，不能按格式传上来，所以中间有些乱，见谅！！！请诸位大侠帮忙！！！

RATIO FORMULA USE
a) Liquidity ratios measure the firm’s ability to meet its maturing obligations and unexpected cash needs over the short term
1. Current ratio Current assets
Current liabilities
Measures short-term debt-paying capacity
2. Quick ratio (acid test) Current assets- inventory
Current liabilities
Measures immediate short-term liquidity
3. Cash ratio Cash
Current liabilities
Measures liquidity on a very short-term basis
4. Net working capital to total assets Net working capital
Total assets
Indicates relatively low levels of liquidity
5. Interval measure Current assets
Average daily operating costs
Gives number of days on which you can still do business
b) Debt ratios measure the firm’s ability to meet principal and interest payments over the long term.
1. Debt ratio Long-term debt
Total long term capital Measures the proportion of capital supplied by creditors
2. Leverage ratio Total assets
Total equity Measures how many dollars of assets the firm utilizes for each dollar of contributed equity
3. Times interest earned ratio EBIT
Interest (dollars) Measures the ability to make interest payments.
4. Debt-equity ratio Total debt
Total equity Measures the amount of money you owe per dollar of equity owned by the shareholder. Low numbers are better. High numbers may be inevitable in some industries like airlines and utilities.
5. Cash coverage ratio EBIT + Depreciation
Interest Ability to generate cash from operations (measures cash flow available to meet financial obligations)

Answer 1

RATIO比例 FORMULA公式 USE用途
a) Liquidity ratios measure the firm’s ability to meet its maturing obligations and unexpected cash needs over the short term流动比率衡量一个公司短期内的偿债能力和意外现金需求。
1. Current ratio流动比率 Current assets流动资产
Current liabilities流动负债
Measures short-term debt-paying capacity
2. Quick ratio速动比率 (acid test资产流动性测试) Current assets流动资产- inventory库存
Current liabilities流动负债
Measures immediate short-term liquidity衡量瞬时短期流动性
3. Cash ratio现金比率 Cash现金
Current liabilities流动负债
Measures liquidity on a very short-term basis衡量极短时期内的流动性
4. Net working capital净流动资金 to比 total assets总资产 Net working capital净流动资金
Total assets
Indicates relatively low levels of liquidity表示较低水平的流动性
5. Interval measure区间测量 Current assets流动资产
Average daily operating costs日均营运成本
Gives number of days on which you can still do business给出剩下的营运天数

b) Debt ratios负债比率 measure the firm’s ability to meet principal and interest payments over the long term.衡量公司长期内偿付本金和利息的能力
1. Debt ratio负债比率 Long-term debt长期负债
Total long term capital Measures the proportion of capital supplied by creditors总长期资本衡量贷方提供的资金比例
2. Leverage ratio杠杆比率 Total assets总资产
Total equity总权益 Measures how many dollars of assets the firm utilizes for each dollar of contributed equity衡量公司每一美元股权用了多少资产
3. Times interest earned ratio盈利对利息倍数比率 EBIT除税及利息前盈利
Interest (dollars)利息（美元） Measures the ability to make interest payments. 衡量利息偿付能力
4. Debt-equity ratio债资比率 Total debt总负债
Total equity总权益 Measures the amount of money you owe per dollar of equity owned by the shareholder. Low numbers are better. High numbers may be inevitable in some industries like airlines and utilities. 衡量每欠一美元股东股权的数额。数字越低越好。在航空和公用事业等行业中，该数字不可避免地偏高。
5. Cash coverage ratio现金流偿债能力比率EBIT除税及利息前盈利 + Depreciation贬值
Interest利息 Ability to generate cash from operations (measures cash flow available to meet financial obligations)运营产生现金的能力（衡量可供偿还财务负债的现金流）

纯手工翻译

Answer 2

3。现金比现金
流动负债
流动性很短期措施
4。总资产净营运资本净营运资本
总资产,
表明相对较低的流动性
5。间隔测量流动资产
平均每日操作成本
数天了,你还能做的生意
问题补充:b)负债比率测量的能力以满足本金和利息的长远利益。
1。长期负债负债比率
长期的资本总额的比例的资金供应办法由债权人
2。杠杆率总资产
总股本的措施有多少美元资产的公司利用了每一个美元的股票
3。次利息比本
利息(美元)的措施能够产生利息。
4。负债权益比率全部债务
总股本的措施的钱的数量,你欠一元的股权由股东。低。高的数字可能避免在某些行业的航空公司和公用事业。
5。现金覆盖率本+折旧
感兴趣的能力产生现金从现金流量(措施能够达到财务责任)。