新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
Current Ratio 流動比率
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 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】 責任編輯：zoe
下一篇：控股公司（中英）
實務學習指南
距6月報稅結(jié)束還有天
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號