solvent
意味: Having sufficient assets to cover all debts and liabilities; financially sound. In chemistry, a liquid substance capable of dissolving other materials.
In finance and law, solvency is the opposite of insolvency: a solvent entity can meet its obligations as they fall due. 'Solvency ratio' measures whether a company's assets exceed its liabilities. Directors have a legal duty to ensure their company remains solvent, and trading while insolvent is an offence. In chemistry, a solvent is the component of a solution present in the greatest amount — water being the most common, often called the 'universal solvent.' The two meanings share the Latin root of 'loosening' or 'dissolving.'
例文
- The auditors confirmed that the company remained solvent, with net assets of £8.3 million against total liabilities of £5.1 million. 审计师确认该公司仍具有偿付能力,净资产为830万英镑,总负债为510万英镑。Los auditores confirmaron que la empresa seguía siendo solvente, con activos netos de 8,3 millones de libras frente a un pasivo total de 5,1 millones.監査人は、純資産830万ポンド、負債総額510万ポンドで、同社が引き続き支払い能力を有していることを確認した。감사인은 순자산 830만 파운드, 부채 총액 510만 파운드로 해당 기업이 여전히 지급 능력을 보유하고 있음을 확인했다.
- Several local authorities are struggling to remain solvent after years of central government funding cuts. 经过多年的中央政府拨款削减,一些地方政府正在努力维持偿付能力。Varias administraciones locales luchan por mantenerse solventes tras años de recortes en la financiación del gobierno central.中央政府の資金削減が何年も続いた結果、いくつかの地方自治体は支払い能力の維持に苦慮している。중앙정부의 수년간에 걸친 재정 지원 삭감으로 여러 지방자치단체가 지급 능력 유지에 어려움을 겪고 있다.
- Acetone is widely used as a solvent in laboratories and industrial processes for dissolving organic compounds. 丙酮被广泛用作实验室和工业加工中溶解有机化合物的溶剂。La acetona se utiliza ampliamente como disolvente en laboratorios y procesos industriales para disolver compuestos orgánicos.アセトンは有機化合物を溶解するための溶媒として、研究室や産業プロセスで広く使用されている。아세톤은 유기 화합물을 용해하기 위한 용매로 실험실과 산업 공정에서 널리 사용된다.
発音
使い方ガイド
場面: finance, legal, science
トーン: neutral
起源と歴史
From Latin solventem (loosening, paying), present participle of solvere (to loosen, dissolve, pay). Both the financial and chemical senses entered English in the 17th century.
文化的背景
Era: Modern
Generation: All ages
Social background: Universal
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