currentratio

Current Ratio 流動比率 也稱為營運資金比率，是流動資產(chǎn)與流動負債的比率。它表明企業(yè)每百元流動負債有多少流動資產(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債的能力。是衡量企業(yè)短期風險的指標。 It is also known as working capital ratio which refers to the ratio of current assets...