企业研究中常见的财务指标(--转自张可兴) ... current ratio 流动比率=流动资产/流动负债 quick ratio 速动比率=速动资产（流动资产-存货）/流动负债 debt ratio 负债比率=负债总额/资产总额 ...
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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.
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.
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