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Liquidity ratio : ウィキペディア英語版
Liquidity ratio
Liquidity Ratio may refer to:
* Reserve requirement, a bank regulation that sets the minimum reserves each bank must hold.
* Quick Ratio (also known as an ''Acid Test'' or ''Liquidity Ratio''), a ratio used to determine the liquidity of a business entity
Liquidity ratio expresses a company's ability to repay short-term creditors out of its total cash. It is the result of dividing the total cash by short-term borrowings. It shows the number of times short-term liabilities are covered by cash. If the value is greater than 1.00, it means fully covered.
The formula is the following:
LR = liquid assets / short-term liabilities.
==See also==

* Accounting liquidity
* Market liquidity

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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