| 单词 | current liability |
| 释义 | current liability noun[usually plural] ukusFINANCE apaymentthat acompanymust make within 12months: If acompanyhascurrentassetsof $4 andcurrentliabilities of $2, thenitsworkingcapitalis $2. Youworkout a company'sliquiditybydividingitscurrentassetsbyitscurrentliabilities. Examplesofcurrent liabilitycurrent liability The recording of the liability affects both thecurrentliabilityside of an entity's balance sheet as well as an appropriate expense account in the entity's income statement. From Wikipedia  This example is from Wikipedia and may be reused under a CC BY-SA license.All of that work assumes that the underlying value of the firm is independent of itscurrentliabilitystructure. From theCambridge English Corpus Under the special rule, a plan is considered underfunded if the value of its assets is less than 90 % of itscurrentliability. From theCambridge English Corpus In all cases, however, the additional required contribution cannot exceed the amount needed to bring assets up to 100 % of thecurrentliability. From theCambridge English Corpus The notion behind this view is that projected liability consists of two parts -currentliabilityand contingent benefits. From theCambridge English Corpus On the other hand, with a highercurrentliability, firms offering a cash balance plan will be subject to higher minimum funding requirements. From theCambridge English Corpus During the late 1980s and 1990s, the introduction of the ' 150 % ofcurrentliability' funding limit had a significant impact. From theCambridge English Corpus The additional $6,000 is included in the projected liability but not in thecurrentliability. From theCambridge English Corpus Currentliabilityis less than the projected plan liability because it does not include the effect of future salary increases on the value of pension rights already earned. From theCambridge English Corpus Remember thatcurrentliabilityis only part of the projected liability, since it does not account for the impact of future salary increases on benefits earned to date. From theCambridge English Corpus These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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