资产比率

The most common ratio using current asset and current -liability data is the current ratio, which is

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.

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 results show that current ratio and quick ratio, cash flow ratio, total asset turnover and return on assets are the most important variables to provide significantly discrimination ability.

本文实证如下：在财务变数中以强调短期偿债能力的速动比率和流动比率、现金基础的现金流量比率指标以及经营能力和获利能力上之总资产周转率与资产报酬率等，於财务危机预警上占重要的区别能力。

By current ratio , quick ratio , by cash proportion, wait the leading indicator carries out analysis on company's short period liquidity, can know the currency assets cash-in ability, creditor rights and interests guarantee degree.

通过流动比率，速动比率，现金比率，等主要指标对公司的短期偿债能力进行分析，可以了解流动资产的变现能力，债权人权益的保证程度。

Ratio of current assets to current liabilities. It is the main liquidity ratio.

指流动资产与流动负债的比率，是主要的流动性比率。

For example, an important index of the financial state of business, derivable from the classified balance sheet, is the ratio of current assets to current liabilities.

可以从分类资产负债表得出反映一个公司经济状况的重要指数—流动资产与流动负债的比率。一般来说，这种比率应该是 2：1，也就是说，流动资产应该是流动负债的两倍。

"Other definitions include ratio of quick assets to current liabilities , ratio of cash plus near-cash assets to current liabilities , and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities ."

其他定义还有：速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金、应收帐款和某些投资的市价与流动负债的比率等。

S include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金、应收帐款和某些投资的市价与流动负债的比率等。

In order to avoid the limitation of using only Tobin's Q to evaluate marketing performance and return on equity to evaluate financial performance, this paper introduces factor analysis to calculate synthesized performance, successfully processing totally 12 original indexes, such as return on net sales, average return on equity, return on total assets, per share earning ratio, current ratio, quick ratio, debt to assets ratio, rate of stock-turn, accounts receivable turnover, total asset turnover, main business growth rate, and total assets growth rate.

为了避免单纯使用托宾Q值度量企业市场业绩以及使用净资产收益率等单一财务指标度量企业财务业绩的缺陷，该文运用了因子分子法求得上市公司的综合绩效，成功地对总共12个原始绩效指标，如销售净利率、平均净资产收益率、总资产报酬率、每股收益、流动比率、速动比率、资产负债率、存货周转率、应收账款周转率、总资产周转率、主营业务收入增长率以及总资产增长率等进行了处理。

This paper explains and analyzes the balance sheet of construction enterprise from four aspects of the generalness,structure,financial ratio and important objects of the balance sheet ,advances the explanation methods,which make the users of the balance sheet understand the financial situation and management result from the balance sheet of construction enterprise.

从资产负债表总体、结构、财务比率、重点项目4个方面对施工企业资产负债表进行了解读、分析，提出了解读的方法，使报表使用者能从施工企业资产负债表中了解企业的财务状况和经营效果。

At the rear was an innovative combination transaxle with the gearbox, clutch, differential, and inboard-mounted drum brakes.

在后面是与变速箱，离合器，差的创新结合变速，和内侧安装鼓式制动器。

For more people can apprecaite and have the master work, there is reproduction painting appears in the market, the large various selection of paint,the high saturation of color plus the plentiful sfumato, to make the reproduction perfect copy and detail as original painting, so as to meet the requirment of amateurs who love art paintings,they do not need to pay high price to get classical paintings.

颜料色域广，色彩饱和度高，色彩层次丰富，图像色彩还原真实，能完美的复制原作，满足艺术爱好者欣赏，艺术爱好者们不用支付昂贵的价格就能拥有经典油画。