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	<title>得意人生 &#187; 流動負債</title>
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	<description>為你提供保險、投資及理財資訊。</description>
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		<title>現金流量率</title>
		<link>http://www.ezlife168.com/2008/02/%e7%8f%be%e9%87%91%e6%b5%81%e9%87%8f%e7%8e%87.htm</link>
		<comments>http://www.ezlife168.com/2008/02/%e7%8f%be%e9%87%91%e6%b5%81%e9%87%8f%e7%8e%87.htm#comments</comments>
		<pubDate>Mon, 04 Feb 2008 05:43:33 +0000</pubDate>
		<dc:creator>Dave</dc:creator>
				<category><![CDATA[股票]]></category>
		<category><![CDATA[現金流量比率]]></category>
		<category><![CDATA[流動負債]]></category>
		<category><![CDATA[淨現金流量]]></category>

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		<description><![CDATA[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。
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		<title>速動比率</title>
		<link>http://www.ezlife168.com/2008/01/%e9%80%9f%e5%8b%95%e6%af%94%e7%8e%87.htm</link>
		<comments>http://www.ezlife168.com/2008/01/%e9%80%9f%e5%8b%95%e6%af%94%e7%8e%87.htm#comments</comments>
		<pubDate>Wed, 23 Jan 2008 05:45:46 +0000</pubDate>
		<dc:creator>Dave</dc:creator>
				<category><![CDATA[股票]]></category>
		<category><![CDATA[速動比率]]></category>
		<category><![CDATA[償債能力]]></category>
		<category><![CDATA[流動負債]]></category>

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		<description><![CDATA[用以檢測企業在短期內可變現償還流動負債的能力，速動比率越高，表示企業短期償債能力越佳。
計算方式為：速動比率 = 速動資產 / 流動負債。
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