A reasonable minimum current ratio is 2. The current ratio is used to measure the ability of a company's current assets to be converted into cash to pay off liabilities before short-term debts mature. Although the higher the current ratio, the greater the liquidity of the enterprise assets, but the ratio is too large indicates that the current assets occupy more, will affect the operating capital turnover efficiency and profitability. The world catering current ratio reasonable minimum current ratio is 2. Current ratio of high enterprise does not necessarily repay short-term debt is very strong, because the current assets, although cash, marketable securities, accounts receivable liquidity is very strong, but inventory, amortized expenses, and other items also belong to the current assets of the liquidity of the project is a long time, in particular, the inventory is likely to be backlogged, slow-moving, salvage, cold back, etc., liquidity Poor liquidity.