The current ratio is the ratio of current assets to current liabilities, which is used to measure the ability of an enterprise's current assets to become cash to repay its liabilities before the short-term debt matures.Generally speaking, the higher the ratio, the stronger the liquidity of the enterprise's assets and the stronger its short-term solvency.On the contrary, it is weak.It is generally believed that the current ratio should be above 2: 1.