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韦恩 · 2024年07月25日

current ratio是什么意思?

NO.PZ2024010504000011

问题如下:

An appliance retailer is facing a consumer boycott due to reports of forced labor in its supply chain. The ratio most likely to be affected by the consumer action is the:

选项:

A.liabilities-to-assets ratio B.asset turnover. C.current ratio.

解释:

B is correct. Consumer boycotts are most likely to result in lower revenues. The ratio that will be most directly affected by lower revenues is the asset turnover ratio, defined as revenues/assets.

current ratio是什么意思?

1 个答案

pzqa38 · 2024年07月26日

嗨,从没放弃的小努力你好:


“Current ratio”常见释义为“流动比率”。



流动比率是用来衡量企业流动资产在短期债务到期以前,可以变为现金用于偿还负债的能力。



计算公式通常为:流动比率 = 流动资产÷流动负债



一般来说,流动比率越高,企业短期偿债能力越强。但过高的流动比率也可能表明企业流动资产运用效率不高。



例如,一家公司的流动资产为 100 万元,流动负债为 50 万元,那么其流动比率为 2:1,表明该公司的流动资产是流动负债的两倍,具有相对较强的短期偿债能力。

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