Current ratio = current assets/current liabilities x 100%. Current assets refer to assets that can be realized or consumed within 1 year or within a business cycle exceeding 1 year, including cash and various deposits, short-term loans, short-term investments, receivables and prepayments, etc. Current liabilities refer to debts that will be repaid within 65,438+0 years or within a business cycle exceeding 65,438+0 years, including short-term loans, notes payable, accounts payable, wages payable, taxes payable, profits payable, other payables and accrued expenses.