現金流量率
現金流量比率 = 營業活動淨現金流量 / 流動負債
流動負債包含銀行暨同業拆借及透支，應付商業本票，公平價值變動列入損益之金融負債，附買回票券及債券負債，到期日在一年以內之應付款項。
現金流量比率: 用來衡量營運活動現金流量用來支付短期負債的能力，比率愈高代表財務彈性愈好，一般而言，最好40%以上。
Tags: 現金流量比率, 流動負債, 淨現金流量
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