Current asset - Wikipedia, the free encyclopedia The current ratio is calculated by dividing total current assets by total current liabilities. It is frequently used as an indicator of a company's liquidity, its ability to ...
流動資產平均餘額- MBA智库百科 流動資產平均餘額的計算公式. 年平均餘額=(1-12月各月流動資產平均餘額之和)÷ 12. 或=(1-12月各月月初、月末流動 ...