» Current ratio

$$\text{当前资产} = \text{流动比率} \times \text{当前债务}$$

$$\mathrm{CA} = \mathrm{CR} \times \mathrm{CL}$$

$$\text{当前债务} = \frac{\text{当前资产}}{\text{流动比率}}$$

$$\mathrm{CL} = \frac{\mathrm{CA}}{\mathrm{CR}}$$

$$\text{流动比率} = \frac{\text{当前资产}}{\text{当前债务}}$$

$$\mathrm{CR} = \frac{\mathrm{CA}}{\mathrm{CL}}$$