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  2. Current ratio - Wikipedia

    en.wikipedia.org/wiki/Current_ratio

    The current ratio is a liquidity ratio that measures whether a firm has enough resources to meet its short-term obligations. It is the ratio of a firm's current assets to its current liabilities, ⁠ Current Assets / Current Liabilities ⁠. The current ratio is an indication of a firm's accounting liquidity.

  3. Current liability - Wikipedia

    en.wikipedia.org/wiki/Current_liability

    Current liabilities in accounting refer to the liabilities of a business that are expected to be settled in cash within one fiscal year or the firm's operating cycle, whichever is longer. [1] These liabilities are typically settled using current assets or by incurring new current liabilities.

  4. Accounting liquidity - Wikipedia

    en.wikipedia.org/wiki/Accounting_liquidity

    The quick ratio is calculated by deducting inventories and prepayments from current assets and then dividing by current liabilities, giving a measure of the ability to meet current liabilities from assets that can be readily sold. A better way for a trading corporation to meet liabilities is from cash flows, rather than through asset sales, so;

  5. Understanding Current Assets: Definition, Types and ... - AOL

    www.aol.com/finance/understanding-current-assets...

    Understanding current assets can sharpen your personal finances and help you find good investment opportunities. Discover current ratios and how to use them.

  6. What is a working capital loan and how does it work? - AOL

    www.aol.com/finance/working-capital-loan-does...

    Current assets / current liabilities = working capital ratio. Ratios greater than 1 indicate that you have enough money to pay the bills. Depending on your industry, you may aim for a working ...

  7. Liquidity ratio - Wikipedia

    en.wikipedia.org/wiki/Liquidity_ratio

    Quick ratio (also known as an acid test) or current ratio, accounting ratios used to determine the liquidity of a business entity; In accounting, the liquidity ratio expresses a company's ability to repay short-term creditors out of its total cash. It is the result of dividing the total cash by short-term borrowings.

  8. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Current ratio is generally used to estimate company's liquidity by "deriving the proportion of current assets available to cover current liabilities". The main idea behind this concept is to decide whether current assets which also include cash and cash equivalents are available pay off its short term liabilities (taxes, notes payable, etc.)

  9. Debt-to-equity ratio - Wikipedia

    en.wikipedia.org/wiki/Debt-to-equity_ratio

    Another popular iteration of the ratio is the long-term-debt-to-equity ratio which uses only long-term debt in the numerator instead of total debt or total liabilities. Total debt includes both long-term debt and short-term debt which is made up of actual short-term debt that has actual short-term maturities and also the portion of long-term ...