Current Ratio

音标:

/ˈkʌrənt ˈreɪʃoʊ/

含义:
Current ratio（流动比率）是一个财务指标，用于衡量公司的流动资产与流动负债之间的比例。它用来评估公司短期偿债能力。该比率越高，表明公司更有能力支付短期债务。

翻译:
流动比率

用法:

The current ratio is an important measure of a company's liquidity.

Companies with a current ratio greater than 1 are generally considered to be in good financial health.

A current ratio of less than 1 indicates that a company may struggle to pay off its short-term liabilities.

Investors often use the current ratio to assess the risk of a company defaulting on its short-term obligations.

The current ratio can be calculated by dividing a company's current assets by its current liabilities.

A current ratio of 1.5 means that a company has 1.5 times as many assets as it has liabilities.

To improve the current ratio, a company might reduce its short-term liabilities or increase its current assets.

The current ratio should be interpreted alongside other financial indicators for a complete assessment of financial health.

A high current ratio might indicate that the company is not using its assets efficiently.

While a high current ratio can be positive, extremely high values may suggest poor asset management.

短语搭配:

Healthy current ratio（健康的流动比率）

Current ratio analysis（流动比率分析）

Current ratio calculation（流动比率计算）

Improving the current ratio（提高流动比率）

Excessive current ratio（过高的流动比率）