ликвидность

[vladimirovic]

как верно будет по-англ. текущая ликвидность:
current liquidity???

[key]

isn't temporary liquidity better?
имхо

[tumanov]

short-term liquidity

http://learning.mazoo.net/archives/001027.html

Ratio Analysis. Short-term liquidity. Part 1.

Asset liquidity is the extent to which assets can be converted to cash quickly and at a low transaction cost. The Liquidity Index is a measure of the liquidity of Current Assets. We need some additional definitions and formulas for liquidity index calculation.

1. Current Assets (CA) include Cash, Cash Equivalents (certain held-to-maturity), Net Accounts Receivables (Accounts Receivables minus Bad Debts) (AccR), Marketable securities (MarkSec), Inventories (Inv) and Prepaid Items (PrepItems).

CA = Cash + Cash Equivalents + AccR + MarkSec + PrepItems + Inv

Quick Assets (QA) include Cash, Cash Equivalents, Net Accounts Receivables, Marketable securities.

QA = Cash + Cash Equivalents + AccR + MarkSec

Less conservative definition: Quick Assets equal Current Assets minus Inventories, but for exam purposes we will use the version above. In addition, Prepaid Items equal zero in the exam problems, therefore both definitions become the same.

Current Liabilities (CL) include Accounts Payable (AccP), Notes Payable, current maturities of long-term debt, unearned revenues, taxes and wages payables and other accruals.

The amount of Current Liabilities will be given in the problems in most cases.

Working Capital (WorkCap) is the difference between Current Assets and Current Liabilities.

WorkCap = CA – CL

2. Ratios
CA
Current Ratio = ------
CL

The higher the ratio, the more liquid the company. Low Current Ratio may indicate a solvency problem, very high Current Ratio may indicate that the management invests the assets non-productively.
Use of LIFO understates Inventories and, consequently, Current Ratio.
QA
Acid-test (Quick) Ratio = -------
CL

Cash + Cash Equivalents + MarkSec
Cash to current assets Ratio = ---------------------------------------------
CL

In the next chapters, we will consider operating cycle, days sales in receivables, days sales in inventory and the calculation of liquidity index.

[Irisha]

контекст

[Irisha]

Если у Вас про коэффициент текущей ликвидности, то это current ratio