Current portion of long-term dept
Those liabilities that are payable within the next 12 months, including accounts and taxes payable, and the current portion (12 months' payments) of notes payable and current liabilities. |
Similar financial terms
Current AssetsThe value of assets held at the Balance Sheet date that are represented by cash, or can be expected to be converted into cash within the next 12 months.
Current Liabilities
The value of liabilities at the Balance sheet date that the company is required to settle (pay) either on demand, or within the next 12 months.
Current intrest rate
The rate being earned on a bond based on its current market value; that value varies with the degree of premium or discount value of the bond.
Current ratio
A ratio that tests the strength of a company's working capital. Current assets are divided by current liabilities and the result is expressed as a factor, x to y.
Other current assets
Value of non-cash assets, including prepaid expenses and accounts receivable, due within 1 year.
Current account
Net flow of goods, services, and unilateral transactions (gifts) between countries.
Current coupon
A bond selling at or close to par, that is, a bond with a coupon close to the yields currently offered on new bonds of a similar maturity and credit risk.
Current issue
In Treasury securities, the most recently auctioned issue. Trading is more active in current issues than in off-the-run issues.
Current maturity
Current time to maturity on an outstanding debt instrument.
Current / noncurrent method
Under this currency translation method, all of a foreign subsidiary's current assets and liabilities are translated into home currency at the current exchange rate while noncurrent assets and liabilities are translated at the historical exchange rate, that is, the rate in effect at the time the asset was acquired or the liability incurred.
Current rate method
Under this currency translation method, all foreign currency balance-sheet and income statement items are translated at the current exchange rate.
Current yield
For bonds or notes, the coupon rate divided by the market price of the bond.
Long-term bonds
Bonds with a maturity of more than 12 years.
Long-term debt to equity ratio
A capitalization ratio comparing long-term debt to shareholders' equity.
Long-term liabilities
Amount owed for leases, bond repayment and other items due after 1 year.
Long-term financial plan
Financial plan covering two or more years of future operations.
Long-term debt ratio
The ratio of long-term debt to total capitalization.
Long-term debt/capitalization
Indicator of financial leverage. Shows long-term debt as a proportion of the capital available. Determined by dividing long-term debt by the sum of long-term debt, preferred stock and common stockholder equity.
Long-term debt
An obligation having a maturity of more than one year from the date it was issued. Also called funded debt.
Long-term assets
Value of property, equipment and other capital assets minus the depreciation. This is an entry in the bookkeeping records of a company, usually on a "cost" basis and thus does not necessarily reflect the market value of the assets.
Long-term
In accounting information, one year or greater.
Dept/equity ratio
A ratio showing the percentage of total shareholders' equity represented by long-term dept. This important fundamental test shows the degree of capitalization that is derived from dept rather than from equity.
Dept investments
Investments that involve making capital available to others in exchange for intrest, through savings accounts, loans, or bonds.
