Current Ratio 流動(dòng)比率

也稱為營(yíng)運(yùn)資金比率，是流動(dòng)資產(chǎn)與流動(dòng)負(fù)債的比率。它表明企業(yè)每百元流動(dòng)負(fù)債有多少流動(dòng)資產(chǎn)作為其支付保障，是衡量企業(yè)流動(dòng)資產(chǎn)可以變?yōu)楝F(xiàn)金用于償還其流動(dòng)負(fù)債的能力。是衡量企業(yè)短期風(fēng)險(xiǎn)的指標(biāo)。

It is also known as working capital ratio which refers to the ratio of current assets piding 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.