流动资产比率则正好相反，在企业生命周期阶段呈现U型分布特征。
Reverse pattern can be seen in the ratio of current assets, which pictures a U-shape.
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.
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.
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.
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.
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.
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.
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.
流动比率显示公司用流动资产偿还流动债务的能力的比率。
Current ratio a ratio showing a company's ability to pay its current bills from its current assets.
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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