4.2 : 比率类型

Ratios are tools that help evaluate a business's financial health and financial performance.

Liquidity ratios, profitability ratios, activity ratios, and solvency ratios are the main ratios used for analyzing business performance.

For example, Alpha Corp's liquidity ratios measure its ability to meet its short-term obligations as they become due through its short-term assets. It helps in ensuring good working capital management for Alpha Corp.

The profitability ratios of Alpha Corp indicate how well it uses its assets to generate profit from its regular operations. These ratios help determine a business's financial performance at the end of an accounting period.

The activity ratios assess how effectively and efficiently Alpha Corp utilizes the business's resources to generate cash and revenue. It is used to check the level of investment made in an asset and the revenue it generates.

The solvency ratios of Alpha Corp examine whether its cash flow is sufficient to meet its long-term liabilities. The ratio measures the corporation's financial health, indicating its ability to cover its debt obligations.

Each type of ratio provides unique insights and helps stakeholders make informed decisions regarding the financial status of a business.