免费流动比率计算器
计算企业流动比率，评估短期偿债能力和流动性财务健康状况。
Current Ratio
2.00
Current Ratio vs Total Current Assets
公式
How to Calculate the Current Ratio
Formula
Current Ratio = Current Assets / Current Liabilities
The current ratio gauges whether a business holds enough short-term assets to cover its short-term debts. A ratio above 1.0 means the company can meet its obligations; below 1.0 signals potential liquidity trouble. Most analysts consider a ratio between 1.5 and 3.0 healthy, though the ideal value depends on industry norms.
计算示例
A company reports $500,000 in current assets and $250,000 in current liabilities.
- 01Current Ratio = $500,000 / $250,000 = 2.0
- 02Working Capital = $500,000 - $250,000 = $250,000
- 03A ratio of 2.0 means the company has $2 in current assets for every $1 of current liabilities.
常见问题
What is considered a good current ratio?
Generally, a current ratio between 1.5 and 3.0 is considered healthy. Below 1.0 can indicate liquidity problems, while a very high ratio might mean the company is not efficiently using its assets.
How does the current ratio differ from the quick ratio?
The current ratio includes all current assets (including inventory and prepaid expenses), while the quick ratio excludes inventory and other less-liquid assets to provide a more conservative measure of liquidity.
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