Current Ratio有时被称为偿付能力比率，它表明公司偿还任何贷

Current Ratio is sometimes called solvency ratio, which indicates the company's ability to repay any loans. Creditors and lenders will use such ratio as an indicator of the company's credit rating. Current Ratio (or Working Capital Ratio) indicating that companies have the ability to repay short-term debt. Generally normal Current Ratio of at least 2: 1, but the ratio of these two years are less than 2: 1, said that the company may overtrading, unable to repay short-term debt; however, higher than the 2: 1 ratio only that the company's cash It is idle. 2014 mainly due to increased liquidity of the company is to reduce the corporate tax (which is a direct result of the decline in net profit), and should reduce trade payments. Negative factors will affect this ratio are included: increased current assets (trade receivables funds, banks or cash); increase in current liabilities (trade payables or bank overdraft) will affect this rate. Because this ratio does not include inventory, so it is not considered liquid assets. A substantial increase in inventories is a serious issue to cover the current ratio, this ratio only become apparent when computing Acid Test Ratio. Acid Test Ratio ratio of less than 1: 1 would be the company's ability to pay (accounts payable / accounts payable) have a serious impact.

Current Ratio is sometimes referred to as the solvency ratio, which indicates the company's ability to repay any loan. Creditors and lenders will use such ratios as an indicator of the company's credit rating. Current Direct Ratio shows that companies are able to pay off short-term debt. Normal Current Ratio is at least 2:1, but the ratio is less than 2:1 in both years, which suggests that the company may be over-trading and having difficulty repaying short-term debt; The increase in corporate liquidity in 2014 was mainly due to a decrease in corporate tax,directly as a result of a decline in net profit and a decrease in payables. The downsides that affect this ratio include an increase in current assets (trade receivables, banks or cash); Because this ratio does not include inventory, it is not considered a current asset. The large increase in inventory is a serious problem that masks the current ratio, which becomes apparent only when the Acid Test Ratio is calculated. The Acid Test Ratio ratio of less than 1:1 can have a serious impact on the company's ability to pay (accounts payable/accounts payable).

Current ratio is sometimes referred to as solvency ratio, which indicates the company's ability to repay any loan. Creditors and lenders will use these ratios as an indicator of a company's credit rating. Current ratio (or working capital ratio) indicates that the enterprise has the ability to repay short-term debt. Generally speaking, the normal current ratio is at least 2:1, but the ratio of these two years is lower than 2:1, which indicates that the company may be over traded and difficult to repay short-term debt; however, the ratio higher than 2:1 indicates that the company's cash is idle. The main reasons for the increase of the company's liquidity in 2014 are the decrease of company tax (which is the direct result of the decrease of net profit), and the decrease of trade receivables. The adverse factors affecting this ratio include: increase of current assets (trade receivables, bank or cash); increase of current liabilities (trade payables or bank overdraft). Because this ratio does not include inventory, it is not considered current assets. The large increase in inventory is a serious problem to cover up the current ratio, which becomes apparent only when calculating the acid test ratio. The ratio of acid test ratio less than 1:1 will have a serious impact on the company's ability to pay (accounts payable / accounts payable).<br>