流动资产

Although adopters exhibit higher current assets and lower current liabilities, they tend to display lower quiek asset ratio.

虽然采用具有更高流动资产及较低流动负债，它们往往显示低quiek资产比率。

Refers to the number of times of turnover of working capital in a given period of time, which reflects the speed of the turnover of working capital and is calculated as follows

指在一定时期内流动资产完成的周转次数，反映流动资产的周转速度。计算公式

Current assets and current liabilities are reported separately from non-current assets and liabilities.

流动资产和流动负债是与非本期资产和债务分开报告的。

Article 23 Assets shall normally be divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.

第二十三条资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。

Article 23 Assets shall normally be divided into current assets long－term investments fixed assets intangible assets deferred assets and other assets.

第二十三条资产分为流动资产、长期投资、固定资产、无形资产、递延资产煳其他资产。

Article 23 The deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non-current assets and non-current liabilities in the balance sheet.

第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。

Article 23 The deferred income assets and deferred income tax liabilities shall be respectively presented in the non-current assets and non-current liabilities in the balance sheet.

第二十三条递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。

To reclassify non current assets as current assets .

非流动资产重新分类为流动资产。

In this thesis, we introduce three indexes that are used to evaluate the main business firstly. Theyre profit of main business, cashflow of main business and integrated index of main business. Then, we construct a series of regression models of assets structure with profit of main business and cashflow of main business, which signalize the current assets and the fixed assets help them; the long-term investments hinder them; the other assets help or hinder them uncertainly, and even have nothing to do with them sometimes. Finally, we construct the regression models of assets structure with integrated index of main business, and put forward a method to optimize the assets structure.

本文首先将主营业务指标分为主营业务利润、主营业务现金流量与主营业务综合指标；然后，通过构建资产结构与主营业务利润、资产结构与主营业务现金流量回归模型，发现流动资产、固定资产对主营业务利润和主营业务现金流量为正影响，长期投资对主营业务利润和主营业务现金流量为负影响，其他资产对主营业务利润和主营业务现金流量影响时有时无，时正时负；最后，在此研究基础上，构建资产结构与主营业务综合业绩指标回归模型，并提出优化资产结构的方法。

Purchases of noncurrent assets, such as plant and equipment, reduce the current assets or increase current liabilities, in either case, working capital is reduced.

购买非流动资产如厂房设备减少了流动资产，或增加了流动负债。不论哪种情况，都减少了营运资本。

Methods: Five patients with parkinsonism or dystonia were assigned to general anesthesia using an modified endotracheal tube.

本实验依照人体实验之相关规定进行，五位患有帕金森氏症或肌张力异常的病人接受神经立体定位手术。

If you can benefit from this book, it is our honour.

如果您能从本书获益，这将是我们的荣幸。