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ACCA FM知识点：Liquidity ratios
文章来源：ACCA全球官网
发布时间：2021-11-03 13:44
阅读：708次
流动比率是流动资产对流动负债的比率，用来衡量企业流动资产在短期债务到期以前，可以变为现金用于偿还负债的能力。一般说来，比率越高，说明企业资产的变现能力越强，短期偿债能力亦越强；反之则弱。
Liquidity ratios
If the current ratio falls below 1 this may indicate problems in meeting obligations as they fall due.Even if the current ratio is above 1 this does not guarantee liquidity,particularly if inventory is slow moving.On the other hand a very high current ratio is not to be encouraged as it may indicate inefficient use of resources(for example,excessive cash balances).
The level of a firm’s current ratio is heavily influenced by the nature if its business for example:
Traditional manufacturing industries require significant working capital investment in inventory(comprising raw materials,work in progress and finished goods)and trade receivables(as their business customers expect to be offered generous credit terms).Therefore companies operating in such industries may reasonably be expected to have current ratios of 2 or more.
Modern manufacturing companies may use just-in-time management techniques to reduce the level of buffer inventory and hence reduce their current ratios to some extent.
In some industries,a current ratio of less than 1 might be considered acceptable.This is especially true of the retail sector which is often dominated by‘giants’such as Wal-Mart(in the US)and Tesco(in the UK).Such retailers are able to negotiate long credit periods with suppliers while offering little credit to customers leading to higher trade payables as compared with trade receivables.These retailers are also able to keep their inventory levels to a minimum through efficient supply chain management.
The quick ratio is particularly relevant where inventory is slow moving.
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