Enojezični primeri (nepregledani od uredništva PONS)
angleščina
A managerial accounting strategy focusing on maintaining efficient levels of both components of working capital, current assets and current liabilities, in respect to each other.
The corporation holds a quick ratio of 0.5, signifying the short-term liquidity and the ability to use its quick assets to pay the current liabilities.
This news release also contains the term "net debt", which represent current assets less current liabilities, excluding current derivative financial instruments.
Most nations have institutionalised a system known as fractional reserve banking, under which banks hold liquid assets equal to only a portion of their current liabilities.