Current Ratio 流动比率

Current Ratio 流动比率 也称为营运资金比率，是流动资产与流动负债的比率。它表明企业每百元流动负债有多少流动资产作为其支付保障，是衡量企业流动资产可以变为现金用于偿还其流动负债的能力。是衡量企业短期风险的指标。 It is also known as working capital ratio which refers to the ratio of current assets...