Á÷¶¯±ÈÂʺÍËÙ¶¯±ÈÂʶàÉÙΪºÃ?
²»Í¬ÐÐÒµ¡¢²»Í¬¹æÄ£µÄÆóÒµ¡¢²»Í¬µØÇøµÄÆóÒµ£¬Õâ¸ö±ÈÀý¶¼ÊDz»Í¬µÄ£¬Òª¸ù¾ÝÆóÒµµÄ¾ßÌåÇé¿öÀ´·ÖÎö£¬×ÛºÏÆÀ¼ÛÆóÒµµÄ×ʽð·çÏպͳ¥Õ®ÄÜÁ¦£¬²ÅÄܵóö×îÊʺϸÃÆóÒµµÄ±ÈÂÊ£¬²»ÄÜ·º·º¶ø̸¡£
Á÷¶¯±ÈÂÊÒ»°ãÈÏΪΪ2×óÓұȽϺ㬱íʾ¹«Ë¾ÓÐÁ¼ºÃµÄ¶ÌÆÚ³¥Õ®ÄÜÁ¦£¬ËÙ¶¯±ÈÂÊÒ»°ãΪ1×óÓұȽϺã¬Á÷¶¯±ÈÂʺÍËÙ¶¯±ÈÂʹýС£¬Ôò±íʾ¹«Ë¾³¥Õ®ÄÜÁ¦²»Ç¿£¬¹ý´ó£¬Ôò±íʾÁ÷¶¯×ʲúÕ¼ÓÃ×ʽð½Ï¶à£¬²»ÀûÓÚ×ʽðµÄÖÜת¡£
Á÷¶¯±ÈÂÊ£º
Á÷¶¯±ÈÂÊÊÇÁ÷¶¯×ʲú¶ÔÁ÷¶¯¸ºÕ®µÄ±ÈÂÊ£¬ÓÃÀ´ºâÁ¿ÆóÒµÁ÷¶¯×ʲúÔÚ¶ÌÆÚÕ®Îñµ½ÆÚÒÔÇ°£¬¿ÉÒÔ±äΪÏÖ½ðÓÃÓÚ³¥»¹¸ºÕ®µÄÄÜÁ¦¡£
ËÙ¶¯±ÈÂÊ£º
ÓֳƓËáÐÔ²âÑé±ÈÂÊ”(Acid-test Ratio¡¢Quick Ratio)£¬ÊÇÖ¸ËÙ¶¯×ʲú¶ÔÁ÷¶¯¸ºÕ®µÄ±ÈÂÊ¡£
ÒÔÉϾÍÊÇС±àÕë¶Ô¡¾Á÷¶¯±ÈÂʺÍËÙ¶¯±ÈÂʶàÉÙΪºÃ¡¿Õâ¸öÎÊÌâ½øÐеĽâ´ð£¬Ï£Íû¶ÔÄú°ïÖú£¬Èç¹ûÏëÁ˽âѧϰ¸ü¶à»á¼Æʵ²Ù¡¢Ë°ÊÕʵÎñÎÊÌ⣬¿ÉÒÔ¹Ø×¢“½ðɳ¼¯ÍŹÙÍø”¹«Öںţ¬½øÈë»á¼ÆʵÎñ½»Á÷Ⱥ£¬Ãâ·Ñ´ðÒÉ¡£