易變現(xiàn)率:經(jīng)營(yíng)性流動(dòng)資產(chǎn)中長(zhǎng)期籌資來源的比重。
易變現(xiàn)率=(股東權(quán)益+長(zhǎng)期債務(wù)+經(jīng)營(yíng)性流動(dòng)負(fù)債)-長(zhǎng)期資產(chǎn)/經(jīng)營(yíng)性流動(dòng)資產(chǎn)
=長(zhǎng)期資金來源-長(zhǎng)期資產(chǎn)/經(jīng)營(yíng)性流動(dòng)資產(chǎn)
易變現(xiàn)率:經(jīng)營(yíng)性流動(dòng)資產(chǎn)中長(zhǎng)期籌資來源的比重。
易變現(xiàn)率=(股東權(quán)益+長(zhǎng)期債務(wù)+經(jīng)營(yíng)性流動(dòng)負(fù)債)-長(zhǎng)期資產(chǎn)/經(jīng)營(yíng)性流動(dòng)資產(chǎn)
=長(zhǎng)期資金來源-長(zhǎng)期資產(chǎn)/經(jīng)營(yíng)性流動(dòng)資產(chǎn)