유동비율 쉽게 설명 -중요

유동비율은 기업이 당기채금을 상환하기 위해 보유한 유동자산이 당기채금보다 얼마나 더 많은지를 나타내는 지표입니다. 즉, 기업의 당기채금 상환 능력을 나타내는 지표 중 하나입니다.

예를 들어, A 기업이 현재 당좌자산 1억 원, 재고자산 2억 원, 유동부채 1억 원을 보유하고 있다면, 유동비율은 (1억 + 2억) / 1억 = 3입니다. 이 경우, A 기업은 당기채금을 모두 상환할 수 있는 능력이 있습니다.

다른 예시로는, B 기업이 현재 당좌자산 5천만 원, 재고자산 1천만 원, 유동부채 4천만 원을 보유하고 있다면, 유동비율은 (5천만 원 + 1천만 원) / 4천만 원 = 1.5입니다. 이 경우, B 기업은 당기채금을 모두 상환할 수 없는 능력이 부족하다는 것을 나타냅니다.

따라서, 유동비율이 높을수록 기업의 당기채금 상환 능력이 좋다고 볼 수 있습니다. 일반적으로 2 이상의 유동비율을 유지하는 것이 바람직하며, 1 이하의 유동비율을 가지고 있다면 기업의 재무 건전성에 문제가 있을 수 있다는 것을 의미합니다.

 

 

 

The current ratio is an indicator of how much more current assets a company has to repay its current liabilities than current liabilities. In other words, it is one of the indicators of a company's ability to repay its current liabilities.

For example, if Company A currently has $100 million in current assets, $200 million in inventory, and $100 million in current liabilities, its current ratio is ($100 million + $200 million) / $100 million = 3. In this case, Company A has the ability to repay all of its current liabilities.

In another example, if Company B currently has $50 million in current assets, $10 million in inventory, and $40 million in current liabilities, its current ratio is ($50 million + $10 million) / $40 million = 1.5. This indicates that Company B lacks the ability to pay all of its current liabilities.

Therefore, the higher the current ratio, the better the company's ability to repay its current liabilities. In general, it is desirable to maintain a current ratio of 2 or higher, and having a current ratio of 1 or lower indicates that there may be a problem with the company's financial health.