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什么是现金比率（Cash Ratio）？ 释义
现金比率通过计算公司现金以及现金等价资产总量与当前负债的比率，来衡量公司资产的流动性。
它将存货与应收款项排除在外，请比较Current Ratio[流动比率]。
也就是说，现金比率只量度所有资产中相对于当前负债最具流动性的项目，因此它也是三个流动性比率中最保守的一个。
现金比率的计算
请参考右图公式。
现金比率也被称之为流动资产比率（Liquidity Ratio）或现金资产比率（Cash Asset Ratio）。
这个公式反映出公司在不依靠存货销售及应收款的情况下， 支付当前债务的能力。
另外，运用此公式时需要注意，现金比率不考虑现金收到以及现金支付的时间。
参考书： Steven M. Bragg - Business Ratios and Formulas: A Comprehensive Guide
参考书： Ciaran Walsh - Key Management Ratios
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现金比率 小组。
小组 (6名成员)
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关于以下内容的论坛讨论：现金比率。您可以在下方提出有关此主题的问题、分享您的经验、报告新的发展或解释一些事情。
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关于现金比率的最高评价的讨论主题。在这里你会找到最有价值的思路和切实可行的建议。
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关于Cash Ratio（英语）的高级见解。在这里，您将找到专家的专业建议。
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有关现金比率的各种信息来源。在这里，您将找到Powerpoint，视频，新闻等可用于您自己的讲座和讲习班。
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3 Minute Introduction to Financial Ratio Analysis: Why do it and What are the Main Types? Types of Financial Ratios, Financial Ratio Analysis, Financial Ratio Types
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比较： Current Ratio[流动比率] | Quick Ratio[速动比率] | Z-Score[Z得分] | Cash Flow from Operations[经营业务现金流量] | Dividend Payout Ratio[股息支付率] | Discounted Cash Flow[贴现现金流] | Free Cash Flow[自由现金流] | Economic Value Added[经济增值] | CFROI[现金流投资回报] | Return on Invested Capital[资本回报率] | Economic Margin[经济利润]
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