财务报表分析,财务会计信息的使用外文翻译.docxVIP

9附录 Financial statement analysis - the use of financial accounting information . Many years. Reasonable minimum current ratio was confirmed as 2.00. Until the mid-1960s, the typical enterprise will flow ratio control at 2.00 or higher. Since then, many companies the current ratio below2.00now, many companies can not control the current ratio over 2.00. This shows that the liquidity of many companies on the decline.In the analysis of an enterprises liquidity ratio, it is necessary to average current ratio with the industry to compare. In some industries, the current ratio below