流動比率とは？
流動比率 A liquidity ratio calculated as current assets divided by current liabilities, indicating a company’s short-term solvency position.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “流動比率” Used in Practice?
流動比率が1を超えていれば、流動資産が流動負債を上回り、短期債務に対する十分な流動性があると示される。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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流動比率とは？
A liquidity ratio calculated as current assets divided by current liabilities, indicating a company’s short-term solvency position.
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