Cashratio refers to the index used to examine the liquidity of enterprises when a large number of accounts receivable are formed due to a large number of credit sales. Its calculation formula is: cash ratio = (monetary funds+securities) ÷ current liabilities. Cash refers to cash on hand and bank deposits, and short-term marketable securities mainly refer to short-term treasury bills. In addition, inventory turnover rate and accounts receivable turnover rate can be used as supplementary indicators to reflect the short-term solvency of enterprises.