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Current Ratio 流動比率
Current Ratio 流動比率
也稱為營運(yùn)資金比率，是流動資產(chǎn)與流動負(fù)債的比率。它表明企業(yè)每百元流動負(fù)債有多少流動資產(chǎn)作為其支付保障，是衡量企業(yè)流動資產(chǎn)可以變?yōu)楝F(xiàn)金用于償還其流動負(fù)債的能力。是衡量企業(yè)短期風(fēng)險的指標(biāo)。
It is also known as working capital ratio which refers to the ratio of current assets dividing by current liabilities. It is a measure of a company's ability to meet its short-term liabilities. It is the indicator to measure the company's short term risk.
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