But the current ratio only reflects the proportion of current assets and current liabilities in the amount without considering the problems between them in a timely manner; in general, the liquidity ratio is less than 1, liquidity is low, and short-term solvency is low; 2> Liquidity ratio is more than 1, liquidity is general, and short-term solvency is good; the liquidity ratio is more than 2, the liquidity is good, and the short-term solvency is excellent, the higher the index value, the higher the ability to realize assets, the stronger the liquidity and short-term solvency.