Operational capacity indicator relates to the accounts receivable turnover inventory turnover current asset turnover working capital turnover ratio non-current asset turnover and total asset turnover total of six indicators .

营运能力指标涉及存货周转率、 营运 资本周转 率、总资产周转率、应收账款周转率、流动资产周转率和非流动资产周转率共六个指标。

The concept of working capital requirement is used for analyzing current ratio of assets and marching strategy meanwhile comparative to the results with traditional current ratio in this paper .

采用 营运 资本需求概念来分析 企业资金的流动性和 融资的匹配性，同时与传统的 比率法进行比较。

For enterprises lacking working capital will cause the current assets ratio to drop and lead to financial crisis .

企业缺乏 营运 资本会导致流动资产 比率下降，引发财务危机。