liquid assets represents the company's resources, which are quite fast with minimal cost may apply to the funds.The most highly liquid assets recognized by various funds provided in cash on hand, bank balances and deposits short-term period.Other liquid assets comprise current assets in the form of short-term investments (examples are securities for which there is an opportunity at any time to sell them, because of the high quotation on the stock exchange).But short-term receivables of highly liquid assets can not be named, but the ease of its implementation is much higher than that of stocks and other current assets.
In fact, such liquid assets as accounts receivable, can be evaluated from the perspective of the speed of his recovery or sale.An important point in this issue is the presence of a free market, where such indebtedness may apply.Less liquid assets - the availability of the stock in the form of raw materials and work in progress.
domestic balance sheet is formed as follows: first appear non-negotiable, and only then - current assets.Thus, the most liquid assets include short-term investments of financial resources and funds.
To evaluate certain assets used coefficients absolute, quick and current liquidity.The most common of them are considered to second and third coefficients of their normal values should be up to two and one respectively.
to determine that refers to liquid assets, it is necessary to consider the resources, with the realization that the enterprise has an opportunity to pay off their debts in a fairly short period of time.In other words, how easy it is to implement the company, it is an indicator of its stability in the financial plan.
In analyzing the financial performance of a business entity may be given an assessment of its creditworthiness.To do this, we calculate the marketable balance, the results of which will show whether there is the possibility of the enterprise in its entirety, and to repay any of its obligations.In other words, liquidity describes the ability to pay short-term obligations of the subject, through the implementation of its current assets.
Understand the level of creditworthiness of the company is necessary to determine the ability to fully and timely settle all its liabilities.Ease of implementation method of analysis involves comparing the balance of funds in the asset displayed, grouped by their level of liquidity, with the obligations laid down in the liabilities and grouped according to their maturity.The analysis can be used by the corresponding coefficients, the calculation of which is given in any thematic textbooks.The analysis at the beginning and end of the period, and the results are compared with their normal limits.And finally draw conclusions.
