A quick way to see if a business can pay its short-term bills is to check its:

解析

Current assets divided by current liabilities is the current ratio, the standard quick test of whether obligations due within a year can be met from resources available within a year. Accumulated depreciation records how much of an asset's cost has been written off and says nothing about cash. Franchise tax paid is a past expense. And revenue measures volume, not liquidity: a company can bill heavily and still be unable to pay its bills.