Current Ratio 流动比率

也称为营运资金比率，是流动资产与流动负债的比率。它表明企业每百元流动负债有多少流动资产作为其支付保障，是衡量企业流动资产可以变为现金用于偿还其流动负债的能力。是衡量企业短期风险的指标。

It is also known as working capital ratio which refers to the ratio of current assets piding by current liabilities. It is a measure of a company's ability to meet its short-term liabilities. It is the indicator to measure the company's short term risk.

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