流動比率とは？
流動比率 A financial metric measuring an entity’s ability to meet short-term obligations using liquid assets. Common types include current ratio and quick ratio, as disclosed under IFRS and US GAAP.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “流動比率” Used in Practice?
流動比率は、短期負債を資産で賄う能力を評価するために債権者や規制当局によって分析される。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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流動比率とは？
A financial metric measuring an entity’s ability to meet short-term obligations using liquid assets. Common types include current ratio and quick ratio, as disclosed under IFRS and US GAAP.
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