指流动资产与流动负债的比率,是主要的流动性比率。
The short date repays debt the ability, liquidity ratio, move the ratio soon, the cash discharge ratio, factor outside the form.短期偿债能力,流动比率,速动比率,现金流量比率,表外因素。
According to an investigation, China's enterprises accounted for accounts receivable liquidity ratio of more than 50%, far higher than the developed level of 20%.据有关部门调查,我国企业应收账款占流动资金的比例为50%以上,远远高于发达国家20%的水平。