在进行现金流量的财务比率分析时，可以将计算出的比率与企业过去同一比率相比，可以了解其变动情况及趋势，或与同行业其他企业同一比率比较，可以了解企业在行业中所处地位，也可以与公认的标准相比，可了解企业是否达标。一、偿债能力的分析1现金比率=(现金＋现金等价物)/ When analyzing the financial ratio of cash flows, you can compare the calculated ratio with the same ratio in the past in order to know the changes and trends or compare with the same ratio of other enterprises in the same industry to find out where the enterprise is located in the industry Status, but also can be compared with the recognized standards to understand whether the business standard. First, the solvency analysis 1  cash ratio = (cash + cash equivalents) /