() .
→
(Current ratio)
() (current ratio) , ( ) .
() (current ratio) , ( ) . , . (working capital ratio).
()
:
= /
, .
, . 2 . 1,5.
( 1) . (, , ).
, . , .
.
→
. .
, . . . .
, . (. " ").
, (). , . .
. :
|
|
1-. ( )
2. - ( , .. , 12 )
3. - (, , )
4. - ( )
:
1 -. ( , , , ..)
2 -. ( , , )
3.- ( IV " ")
4 -. ( ).
. , :
1 > 1
2 > 2
3 > 3
4 < 4
, " ".