Current ratio indicator of company's ability to pay short-term obligations; calculated by dividing current assets by current liabilities.

流动比率企业履行短期债务责任能力的指标，计算方法为流动资产除以流动负债。

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The cash ratio expresses the relationship of cash and cash equivalents to the current liabilities.

现金比率表达了现金和现金等价物与流动负债之间的关系。

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Current ratio and interest coverage change, but the rate of decrease of assets and liabilities.

流动比率和利息覆盖率的变化，但减少的速度的资产和负债。

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Liquidity for major non-financial corporations has never been better as measured by the high ratio of liquid assets to current liabilities.

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Its current ratio, a measure of liquidity, is low, with current liabilities often bigger than current assets.

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This is why a high current ratio (current assets divided by current liabilities) raises my level of skepticism when I look at a company.

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