| 1. | For this reason , it is suggested that when inspecting flaw ratios , we can design a cash liquidity weight for each current asset , use this weight to adjust current asset , and obtain a more objective and truer flaw ratio , in order to improve the usefulness of financial indicators 为此,建议在考察流动比率时,可根据每一项流动资产的短期变现能力设计一个变现权数,用权数对流动资产进行调整,这样才能得到更加客观、真实的流动比率,以提高财务指标的有用性。 |