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.
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.
我国信用风险度量技术还基本停留在资产负债管理及财务比率分析的定性管理阶段。
In our country, the technology of credit risk measuring still keeps qualitative analysis stage, that is, the debt-to-asset management and financial ratio analysis.
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