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警惕流动性比率指标被“粉饰”董本信，朱艳企业根据资产负债表计算的流动比率和速动比率，通常被称为流动性比率（流动性是指以货币形态实现资产价值的能力）．在以其衡量和判断企业短期偿债能力及支付能力时，除了应注意指标本身所具有的某些局限因素以外（另文阐述），...
The alertness liquidity ratio index was “whitewashed” by Dong Benxin and Zhu Yan. The liquidity ratio and quick ratio calculated by Zhu Yan based on the balance sheet are often referred to as the liquidity ratio (liquidity refers to the ability to realize asset value in the form of currency). In measuring and judging the short-term solvency and payment capacity of enterprises, in addition to paying attention to some of the limitations of the indicators themselves (discussed in another article),...