当座比率とは？
当座比率 A liquidity metric calculated as (current assets minus inventories) divided by current liabilities, measuring a company’s ability to meet short-term obligations without relying on the sale of inventory.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “当座比率” Used in Practice?
当座比率が1.0未満の場合、企業は在庫を売却せずに短期債務を返済するのに苦労する可能性があります。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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当座比率とは？
A liquidity metric calculated as (current assets minus inventories) divided by current liabilities, measuring a company’s ability to meet short-term obligations without relying on the sale of inventory.
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