Liquidity ratio
Introduction
The liquidity ratio (also called current ratio or current ratio), is one of the most used liquidity indicators, its purpose is to verify the possibilities of a company to meet financial commitments in the short term.[1].
The current ratio (Rc) is determined by the expression:.
Rc = Current Active / Current Passive.
Both Current Assets and Current Liabilities are obtained from the company's balance sheet.
References
- [1] ↑ Indicadores financieros [1] (enlace roto disponible en Internet Archive; véase el historial, la primera versión y la última).: http://zip.rincondelvago.com/indicadores-financieros