Termify logo Protermify Finance Finance English glossary for finance professionals and learners.

Analysis

当座比率

A liquidity metric calculated as (current assets minus inventories) divided by current liabilities, measuring a company’s ability to meet short-term obligations without relying on the sale of inventory.

Quick answer: A liquidity metric calculated as (current assets minus inventories) divided by current liabilities, measuring a company’s ability to meet short-term obligations without relying on the sale of inventory.

This term page is part of the Protermify Finance glossary and is published as static HTML for fast indexing and clear language coverage.

Languages

ArabicDeutschEnglishEspanolFrancaisHindiBahasa IndonesiaItalianoJapanesePortuguesRusskiyThaiTurkceVietnameseZhongwen

Quick answer

A liquidity metric calculated as (current assets minus inventories) divided by current liabilities, measuring a company’s ability to meet short-term obligations without relying on the sale of inventory.

Why it matters

当座比率 matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

This page is rendered as static HTML from source-backed terminology data so search engines and AI systems can parse the content without client-side code.

Questions and answers

Questions and answers

What is 当座比率?

In this glossary, 当座比率 refers to: A liquidity metric calculated as (current assets minus inventories) divided by current liabilities, measuring a company’s ability to meet short-term obligations without relying on the sale of inventory.

How is 当座比率 used in finance?

In finance communication, this term appears in contexts such as: "当座比率が1.0未満の場合、企業は在庫を売却せずに短期債務を返済するのに苦労する可能性があります。"

Why does 当座比率 matter in finance?

当座比率 matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses 当座比率?

当座比率 is mainly used by Financial Analysts, Bankers, and Traders.

What category does 当座比率 belong to?

In this glossary, 当座比率 is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

A liquidity metric calculated as (current assets minus inventories) divided by current liabilities, measuring a company’s ability to meet short-term obligations without relying on the sale of inventory.

Operational example

A quick ratio below 1.0 may signal that a company could struggle to cover its short-term liabilities without selling inventory.

Localized term

当座比率

Localized example

当座比率が1.0未満の場合、企業は在庫を売却せずに短期債務を返済するのに苦労する可能性があります。

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

Back to glossary

Termify Get Termify on the App Store OPEN
AI Free AI Search Source-backed aviation answers