Rate is the ratio between different categories of data in the sample (or population)ratio, because the ratio is notPart and wholeThe ratio may be greater than 1.[1]
1. It means to comply with (laws, regulations, etc.) by reference.
《Redords of the Grand History of China·Filial Piety Annals: "It made officials and people all over the world release their clothes three days after they left the temple. It is not forbidden to take women and marry women to worship those who drink and eat meat in the temple... Tuo is not in the order, all of them are engaged in this order at the same rate. Announce the world, so that they know my intention."[2]
2. Ratio is a ratio converted intopercentageMeasurement form
3. Ratio refers to the comparison of different categories of values, which does not reflectPart and wholeIt is the relationship between the parts of a whole.
It means proportion or mutual division, that is, the quantitative relationship between parts or between parts and the whole.When this relationship forms a certain proportion, it becomes beautiful, so it is the formal condition of a beautiful object.stayancient GreekIs called "analogy"“symmetric”There is a more obvious concept of "quantity order".
Statistical definition (Rate): the ratio of the number of different categories.
Current ratio=total current assets/total current liabilities * 100%
Another related concept isQuick ratioquick ratio，QR，QR=Quick assets/Current liabilities * 100% of which quick assets refer to the part of current assets that can be realized immediately, such as cash,securities。
Both current ratio and quick ratio are used to express the liquidity of funds, that is, short-term debt of enterprisesRepayment abilityOf the formerReference valueIs 2, the latter is 1.However, it should be noted that enterprises with high current ratios are not necessarily strong in the ability to repay short-term debts, because cash, securitiesAccounts receivableLiquidityVery strong, but inventoryDeferred expensesItems that also belong to current assets have a long time to realize, especially inventoryPossibleBacklog, unsalable, defective, cold back, poor liquidity.
When calculating the quick ratio, inventory is deducted from current assets because of the slow realization speed of inventory in current assets. Some inventories may be unsalable and cannot be realized.
As for prepayments and prepaid expenses, there is noLiquidity, only reduce the futureCash outflowIn theory, they should also be eliminated, but in practice, because they arecurrent assetsSmall proportion in, calculatedQuick assetsIt can also not be deducted.
Cash ratio
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Cash ratio=(Monetary capital+securities)÷current liabilitiesThe cash ratio measures the liquidity of the company's assets by calculating the ratio of the total amount of the company's cash and cash equivalent assets to the current current liabilities.
That is to say, the cash ratio only measures the most liquid items of all assets relative to the current liabilities, so it is also threeLiquidity ratioThe most conservative one among them.
The cash ratio is also calledcurrent assetsLiquidity Ratio or Cash Asset Ratio.
This formula reflects that the company does not rely on inventory sales andReceivablesThe ability to pay the current debt.
In addition, when using this formula, it should be noted that the cash ratio does not consider the time of cash receipt and cash payment.
