Tỉ lệ Thanh khoản
A class of financial metrics (thang đo tài chính) that is used to determine a company’s ability to pay off (trả dứt) its short-terms debts obligations (nghĩa vụ thanh toán nợ ngắn hạn). Generally, the higher the value of the ratio, the larger the margin of safety (lề an toàn) that the company possesses to cover short-term debts.
Investopedia explains ‘Liquidity Ratios’
Common liquidity ratios (tỉ lệ thanh khoản) include the current ratio , the quick ratio and the operating cash flow ratio . Different analysts consider different assets (tài sản) to be relevant in calculating liquidity. Some analysts will calculate only the sum of cash and equivalents (tổng số tiền mặt và các tài sản tương đương tiền mặt) divided by current liabilities (nợ hiện hành) because they feel that they are the most liquid assets, and would be the most likely to be used to cover short-term debts in an emergency.
A company’s ability to turn short-term assets (tài sản ngắn hạn) into cash to cover debts (thanh toán nợ) is of the utmost importance when creditors are seeking payment. Bankruptcy analysts and mortgage originators frequently use the liquidity ratios to determine whether a company will be able to continue as a going concern