A company's assets include everything of value the company has, such as cash, investments, or property. Assets are split into two categories: current assets and long-term assets. Current assets ...

Understand the basics of the current ratio, including its use in assessing a company's liquidity and learn how it is calculated in Microsoft Excel.

How to Calculate Acid-Test Ratio: Overview, Formula, and Example How well can current assets cover current liabilities?

How to calculate the current ratio You can calculate the current ratio by dividing a company’s total current assets by its total current liabilities.

Any assets that a business will sell or use up within one year are considered current assets. See the full list of current assets with examples.