фр. ratio de liquidité générale
исп. coeficiente corriente [América Latina]; coeficiente de colvencia [Esp.]
коэффициент текущей ликвидности
Отношение текущих активов к текущим обязательствам. Является главным показателем ликвидности.
Финансы и долги. — М.: Весь мир. 1997.
Current Ratio — A liquidity ratio that measures a company s ability to pay short term obligations. The Current Ratio formula is: Also known as liquidity ratio , cash asset ratio and cash ratio . The ratio is mainly used to give an idea of the company s ability… … Investment dictionary
current ratio — working capital ratio The ratio of the current assets of a business to the current liabilities, expressed as x:1 and used as a test of liquidity. For example, if the current assets are £250,000 and the current liabilities are £125,000 the current … Accounting dictionary
current ratio — working capital ratio The ratio of the current assets of a business to the current liabilities, expressed as x:1 and used as a test of liquidity. For example, if the current assets are £250, 000 and the current liabilities are £125, 000 the… … Big dictionary of business and management
Working capital — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Working Capital Turnover — A measurement comparing the depletion of working capital to the generation of sales over a given period. This provides some useful information as to how effectively a company is using its working capital to generate sales. A company uses working… … Investment dictionary
Working Capital — A measure of both a company s efficiency and its short term financial health. The working capital ratio is calculated as: Positive working capital means that the company is able to pay off its short term liabilities. Negative working capital… … Investment dictionary
Working Capital Management — A managerial accounting strategy focusing on maintaining efficient levels of both components of working capital, current assets and current liabilities, in respect to each other. Working capital management ensures a company has sufficient cash… … Investment dictionary
Current Ratio — Liquiditätsgrade sind insbesondere in der Unternehmensfinanzierung und der Finanzbuchhaltung verwendete betriebswirtschaftliche Kennzahlen, mit denen die Fähigkeit eines Unternehmens, seinen Zahlungsverpflichtungen fristgerecht nachzukommen,… … Deutsch Wikipedia
Current ratio — The current ratio is a financial ratio that measures whether or not a firm has enough resources to pay its debts over the next 12 months. It compares a firm s current assets to its current liabilities. It is expressed as follows: For example, if… … Wikipedia
current ratio — /kʌrənt ˈreɪʃioʊ/ (say kuruhnt raysheeoh) noun Commerce a method of measuring liquidity, by dividing current assets by current liabilities. Also, working capital ratio …
working-capital ratio — See: current ratio … Accounting dictionary
