单词 | Current ratio |
释义 | 流動比率 A ratio used in financial statement analysis and calculated by dividing current assets by current liabilities. The current ratio measures the short-term solvency or liquidity of a business. See also Current asset; Quick ratio. 財務分析中使用的一種比率,由流動資產除以流動負債而得。流動比率用以衡量營業的短期償付能力或流動性。另見 Current asset; Quick ratio。 |
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