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2024年8月16日 · The current ratio measures a company’s ability to pay current, or short-term, liabilities (debts and payables) with its current, or short-term, assets, such as cash, inventory, and...
2014年6月2日 · 流動比率（英文：Current Ratio）的意思，就是公司每1元的流動負債，可以用多少元的流動資產來還債。 流動比率公式的兩個項目，你可以在資產負債表中找到它們： 流動資產：是指在一年內很容易變現的資產，例如現金、有價證券、應收帳款、存貨等。 流動負債：代表一年內要償還的負債，例如短期借款、應付票據等。 公司如果經營不善，償還負債就會越來越困難， 一旦信用出問題，公司馬上就會面臨債權人對現有資產的清算，被清算的企業，生意很可能無法再繼續做下去，這時候代表企業未來價值的股票，也會瞬間失去價值。 流動比率一般要求是要在200%以上，越高越好，代表短期在還債上越沒有壓力。 有關企業流動資產的詳細介紹，可閱讀： 企業的流動資產有哪些？ 速動比率是更嚴格的評估企業手上能償債的現金.
The Current Ratio formula is: Current Ratio = Current Assets / Current Liabilities. Example of the Current Ratio Formula. If a business holds: Cash = $15 million. Marketable securities = $20 million. Inventory = $25 million. Short-term debt = $15 million. Accounts payables = $15 million. Current assets = 15 + 20 + 25 = 60 million.
2023年6月8日 · The current ratio or working capital ratio is a ratio of current assets to current liabilities within a business. In other words, it is defined as the total current assets divided by the total current liabilities. The current ratio is one of the oldest ratios used in liquidity analysis.
The current ratio is liquidity and efficiency ratio that calculates a firm's ability to pay off its short-term liabilities with its current assets. The current ratio is an important measure of liquidity because short-term liabilities are due within the next year.
2023年4月16日 · The formula for the current ratio is: Current Ratio = Current Assets / Current Liabilities What is a good current ratio? A current ratio of one or more is preferred by investors.
What is the current ratio formula? You calculate the current ratio by dividing your company’s current assets by your current liabilities, i.e.: Current ratio = total current assets / total current liabilities
