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英语翻译4.Current position anaysisThe following data are abstrac

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英语翻译
4.Current position anaysis
The following data are abstracted from the balance sheet of Rose company.
Current year Proceding year
Cash $ 89 500 $ 102 000
Marketable securities 50 000 50 000
Accounts receivable(net) 190 500 198 000
Inventories\x05 280 500 189 000
Account prepaid \x05\x05 195 000 11 000
Contingent liabilities 245 000 202 500
Account and notes payable( short-term) 55 000 47 500
a.Determine for each year the working capital,the current ratio and the acid-test ratio.
b.What conclusions can be drawn from these data as to the company’s ablility to meet its currently maturing debts?
4.当前位置分析
下面的数据都是从Rose公司的资产负债表中提取出来的.
当前年份 下一年份
现金
可交易股票
应收账款
存货
预付帐款
临时负债
应付账款(短期)
a.计算每年的营运资本,流动比率以及速动比率
b.从这些数据中,你能得出什么针对该公司偿还当前即将到期的债务的能力的结论?