商业财务第 1136 / 1605 题
The current ratio is calculated as:
a.Cash / revenue
b.Total liabilities / total equity
c.Current assets / current liabilities
d.Net income / total assets
解析
Current ratio = current assets / current liabilities. It measures the ability to pay short-term obligations. A ratio of 2:1 is often considered healthy; below 1:1 signals liquidity trouble.
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