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流动比率是指公司据其现金总额偿还短期债券人的能力。流动性比率是现金短期借款与现金总额的比率,表示的是现金偿付短期负债的次数。如果该值大于1.00意味着现金完全可以偿付短期负债。
Current ratio refers to the ability of a company to repay short-term bonds according to its total cash. The liquidity ratio is the ratio of cash short-term borrowings to total cash and represents the number of times that cash is required to cover short-term liabilities. If the value is greater than 1.00, it means that cash is fully paid for short-term liabilities.