新用戶(hù)掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
Current Ratio 流動(dòng)比率
Current Ratio 流動(dòng)比率
也稱(chēng)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 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.
【我要糾錯(cuò)】 責(zé)任編輯：zoe
實(shí)務(wù)學(xué)習(xí)指南
距6月報(bào)稅結(jié)束還有天
新用戶(hù)掃碼下載
京公網(wǎng)安備 11010802044457號(hào)