流动比率与速动比率的分析陷阱

AbstractThe understanding of the traditional financial analysis is usually in the currentratio and quick ratio measure the short-term solvency of enterprises,some enterprisesin the current assets there is a big problem,but open and current assets quick assetsliquidity ratio and quick ratio is calculated by sometimes,misleading investors andcreditors can't recycle mistakes and debt maturity.How to analyze this phenomenon?At this point,through the analysis of the trap of liquidity ratio and velocity analysis,find can truly reflect the circumstances of the capital of the enterprise and the abilityto repay its debt method,can convey true to investors and creditors.Key words:liquidity ratio;Quick ratio;trap