在合理范围内，通常流动比率越高，企业的偿债能力越强，公司的流动比率不到

在合理范围内，通常流动比率越高，企业的偿债能力越强，公司的流动比率不到1，意味着该企业短期偿债能力较低，说明企业流动资产少，大部分资金被长期资产占用了，企业短期的偿债能力压力很大。同时也要结合营业周期的关键指标，存货周转率进行分析。营业周期越短，资产周转速度越快，正常的流动比率越低。一般认为流动比率为2:1，比较适宜。流动比率过高则表明企业流动资产占用越多，影响资产的使用效率和企业的获利能力。<BR>在实际工作中，各种流动资产不可能具有相同的变现能力，所有的流动负债也不可能同时到期。如果企业最近到期的流动负债很多，但是可以变现的流动资产却很少。尽管流动比率表面上反映的情况相当好，事实上，企业却面临的现金短缺，周转不畅，偿债能力不足等问题。所以在分析企业流动比率指标的同时，必须考虑应收账款，存货的变现能力和流动负债到期结构等因素。

Within a reasonable range, generally, the higher the current ratio, the stronger the solvency of the enterprise. The current ratio of the company is less than 1, which means that the short-term solvency of the enterprise is low, indicating that the enterprise has few current assets, most of the funds are occupied by long-term assets, and the short-term solvency of the enterprise is under great pressure. At the same time, it is also necessary to analyze the inventory turnover rate in combination with the key indicators of the business cycle. The shorter the business cycle, the faster the asset turnover and the lower the normal current ratio. It is generally considered that the current ratio is 2:1, which is more appropriate. If the current ratio is too high, it indicates that enterprises occupy more current assets, which will affect the use efficiency of assets and the profitability of enterprises.<BR>In practice, all kinds of current assets cannot have the same liquidity, and all current liabilities cannot be due at the same time. If the enterprise has a lot of current liabilities due recently, but few current assets can be realized. Although the current ratio on the surface reflects the situation quite well, in fact, enterprises are facing problems such as cash shortage, poor turnover, insufficient solvency and so on. Therefore, while analyzing the enterprise current ratio index, we must consider the factors such as accounts receivable, the liquidity of inventory and the maturity structure of current liabilities.

Within a reasonable range, usually, the higher the current ratio, the stronger the solvency of the enterprise, and the company's current ratio is less than 1, which means that the short-term solvency of the enterprise is low, indicating that the current assets of the enterprise are few, most of the funds are occupied by long-term assets, and the short-term solvency of the enterprise is under great pressure. At the same time, it is also necessary to analyze the key indicators of business cycle and inventory turnover rate. The shorter the business cycle, the faster the asset turnover and the lower the normal current ratio. It is generally considered that the current ratio is 2:1, which is more appropriate. If the current ratio is too high, it means that the more current assets are occupied by enterprises, which will affect the efficiency of asset use and the profitability of enterprises.In practice, all kinds of current assets can't have the same liquidity, and all current liabilities can't be due at the same time. If an enterprise has a lot of current liabilities due recently, but few current assets can be realized. Although the situation reflected by the current ratio is quite good on the surface, in fact, enterprises are faced with problems such as cash shortage, poor turnover and insufficient solvency. Therefore, when analyzing the current ratio index of enterprises, we must consider the accounts receivable, the liquidity of inventory and the maturity structure of current liabilities.