? Extended data:
Current ratio = current assets/current liabilities x 100%
Current assets refer to assets that can be realized or consumed within 1 year or within a business cycle exceeding 1 year, including cash and various deposits, short-term loans, short-term investments, receivables and prepayments of the enterprise itself.
Current liabilities refer to debts that will be repaid within 65,438+0 years or within a business cycle exceeding 65,438+0 years, including short-term loans, notes payable, accounts payable, wages payable, taxes payable, profits payable, other payables and accrued expenses.
Quick freezing rate = quick frozen assets/current liabilities x 100%
Quick ratio is a supplement to current ratio, which is to calculate the actual short-term solvency of enterprises.
The higher the index, the stronger the ability of enterprises to repay their current liabilities, which is generally maintained at the level of 1, indicating that enterprises have both good solvency and reasonable current asset structure. The internationally recognized standard ratio is 1, and the current domestic good ratio is around 0,9.
References:
Quick ratio _ Baidu Encyclopedia current ratio _ Baidu Encyclopedia