Some popular financial ratios used for evaluating liquidity and short-term debt-paying ability are current ratio, quick ratio, cash ratio, receivable turnover, inventory turnover, operating cycle, operating cash flows and current debts ratio.

• 一些常用于评价流动性和短期偿债能力的财务比率指标是流动比率、速动比率、现金比率、应收账款周转率、存货周转率、营业周期、营业现金流量与当期债务之比。