流动资产与流动负债比率显示该公司不能按时偿还债务。
The acid test ratio shows that the company is unable to pay its debts on time.
第二、在财务指标选取上，流动负债比率、净资产收益率比现金流量指标具有较强的预测能力；
Second, as far as financial crisis is concerned, the short-term debt rate and net asset profit rate have better forecast ability than circulating capacity of cash.
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。
The cash ratio expresses the relationship of cash and cash equivalents to the 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。
Current ratio indicator of company's ability to pay short-term obligations; calculated by dividing current assets by current liabilities.
正如广义流动资产与短期债务的比率出现大幅度上升所反映的那样，美国公司的资产负债表似乎正在缓慢地得到改善。
Corporations seem to be improving slowly, as reflected in the sharp increase in the ratio of broad liquid assets to short-term debt.
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。
Current ratio and interest coverage change, but the rate of decrease of assets and liabilities.
流动比率是指衡量组织的流动资产足以支付流动负债程度的财务比率。
Liquidity ratios are financial ratios that measure the degree to which an organization's current assets are adequate to pay current liabilities.
速动比率反映了速动资产与流动负债之间的关系，它能告诉分析者公司的即期偿债能力。
The quick ratio reflects the relationship of quick assets to current liabilities it can tell analysts the ability of immediate debt paying.
计算这一比率时，一般需要同时考虑流动负债和非流动负债和资产。
When calculating this ratio, it is conventional to consider both current and non-current debt and assets.
指流动资产与流动负债的比率，是主要的流动性比率。
Ratio of current assets to current liabilities. It is the main liquidity ratio.
利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。
The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.
这一公式说明，流动比率指的是流动资产是流动负债的多少倍，它意味着对短期债务的偿还保障，并反映了公司的流动性。
This ratio means how many times the current assets are compared to the current liabilities, indicating the short-term debt-paying guarantee, and reflecting the corporation 's liquidity.
速动比率衡量企业流动资产中可以立即用于偿付流动负债的能力，是流动比率的一个重要辅助指标。
Quick ratio is the measurement of the company's ability to reimburse current liabilities and it is an important indicator of current ratio.
得出固定资产比率与流动负债率呈负相关关系，与理论预期的结果相反。
The paper discovers that the fixed assets ratio is negatively correlated with current-liability ratio, which is contrary to the expected result.
所需流动比率将导致银行资产负债表中现金资产的大幅度增长。
The required liquidity ratios will lead to a substantial increase of cash assets on Banks' balance sheets.
也称为酸性测试比率，是现金类资产对流动负债的比率关系。
It is also called acid test ratio which is calculated by deducting inventories from current assets and then dividing the remainder by current liabilities.
二是运用资产负债管理比率建立约束条件，通过法律、法规和经营管理约束控制流动性风险，使贷款的分配决策满足银行监管要求和银行经营实际；
Secondly, liquidity risk is controlled by using constrains on laws, regulation and operation, so the loan′s allocation can meet the requirements of supervision and operation.
资产负债表上流动资产对债务的比率已经上升，并且到现在都保持在一个比较高的水平上。
The ratio of liquid assets to debt in their balance sheets has risen and stayed at a relatively high level for some time now.
我们发现，银行对长短期借款、主营业务收入、资产负债率、流动比率和速动比率等财务信息高度重视， 对有助于进一步判别企业潜在风险的报表附注信息也比较重视。
We find that some information items are highly concerned by the bank lenders, such as long-term debt, short-term debt, core operating income, debt to equity ratio, current ratio and…
与预期不一致的是，实证研究没有发现资产负债率、流动比率和总资产增长率对贝塔系数有显著影响。
But inconsistent with prior studies, the debt-to-asset ratio, the current ratio and the growth rate of total assets are not found to be associated with beta in our study.
一个运行良好的公司的流动比率越接近一个运行良好的公司的流动比率越接近2.0越好，越好，表示流动资产价值接近流动负债的两倍。
It is often argued that the current ratio of a healthy company should be closer to 2.0 than 1.0, meaning that it has nearly twice as many as liabilities.
一个运行良好的公司的流动比率越接近一个运行良好的公司的流动比率越接近2.0越好，越好，表示流动资产价值接近流动负债的两倍。
It is often argued that the current ratio of a healthy company should be closer to 2.0 than 1.0, meaning that it has nearly twice as many as liabilities.
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