Short-term solvency refers to the degree of guarantee that companies repay short-term liabilities in full and on time with short-term assets, i.e. the ability of companies to repay short-term liabilities with short-term assets, reflecting the ability of companies to repay debt due on a daily basis, is an important index to measure the current financial capacity of companies, in particular the ability of short-term assets to realize. The short-term solvency analysis focuses on the first level of financial risk analysis. The measures of the short-term solvency of the companies mainly include the current key figure, the quick ratio and the cash flow liability.