加拿大论文格式：资金流动情况
加拿大论文格式：资金流动情况
2015年，这一比例甚至更高，这不仅是充分的，也是不必要的。管理当局将需要降低流动资产的水平，或将流动资产的一部分投资于短期有利息的投资。如果通过有效的催收降低贸易应收账款的水平，然后将多余的现金进行短期投资(Atrill, 2013)，那么这个比例可以变得更好。速动或速动比率衡量的是费尔菲尔德有限公司在下个季度偿还未偿流动负债的能力，比率水平表明在这方面有足够的资产。2014年的速动比率为2.67,2015年则高达4.54。这意味着库存水平的下降，因此公司有足够的资产在短期内应付立即付款(Dyson, 2007)。
加拿大论文格式：资金流动情况
负债比率是指公司(费尔菲尔德有限公司)的整体资本组合中债务的使用情况，常与所使用的股本进行比较。高负债意味着很高的固定利息成本，这给企业经营带来了压力。Fairfield limited的资本负债率较低，2014年为32.46%，2015年为47.68%。所以对债务没有太大的顾虑，情况完全在公司管理层的控制之下。同样，2014年的时报利息是6.78倍，2015年是15.83倍。这意味着长期和有利息债务的供应商没有直接的担忧，因为公司的经营利润足以覆盖公司的固定利息成本。(卡尔·s·沃伦，2012)
加拿大论文格式：资金流动情况
In 2015, the ratio has even gone higher which is not only adequate but unnecessary. It would be required on the part of the management to reduce the level of current assets or invest part of the same in short term interest bearing investments. The ration can get better, if the level of trade receivables is lowered through effective collection, and then putting the excess cash in short term investment (Atrill, 2013). The quick or acid test ratio measures the ability of Fairfield Limited to make payments of current liabilities outstanding in the next quarter and the ratio levels indicates towards availability of adequate assets in this regard. The quick ratio is 2.67 in 2014 and the same is quite high at 4.54 in 2015. This indicates towards lower inventory levels, and thus the firm has adequate assets in the short term to deal with immediate payments (Dyson, 2007).
加拿大论文格式：资金流动情况
Gearing is an indication towards the use of debt in the overall capital mix of a company (Fairfield limited) and is often compared to the Equity utilized. A high gearing is an indication toward very high fixed interest cost and which puts strain of the business operations. The Fairfield limited has a low degree of debt in the capital employed since the gearing is only 32.46% in 2014 and 47.68% in 2015. So there is no great concern regarding debts and the situation is absolutely under control of the company management. Similarly, the times interest covered is 6.78 times in 2014 and 15.83 times in 2015. This means the suppliers of long term and interest bearing debts have no immediate cause of concern, as the operation profits of the firm has adequate cover for the fixed interest costs of the firm. (Carl S. Warren, 2012)
