流动比率正常范围解析：中英文对比阅读

中文段落：

流动比率是评估企业短期偿债能力的重要指标，它反映了企业流动资产与流动负债之间的关系。一个健康的流动比率意味着企业有足够的流动资产来支付其短期债务，从而确保企业的稳定运营。

通常，流动比率的正常范围在1.0到2.0之间。当流动比率低于1.0时，意味着企业的流动资产不足以覆盖其流动负债，这可能导致企业面临短期偿债困难。相反，流动比率高于2.0可能表明企业持有过多的流动资产，这可能会降低企业的盈利能力，因为过多的流动资产可能无法为企业带来足够的回报。

然而，需要注意的是，流动比率的正常范围并不是绝对的，它受到多种因素的影响，如企业的行业特点、经营策略、市场环境等。因此，在分析流动比率时，需要综合考虑这些因素，并结合企业的实际情况来判断其是否合理。

英文段落：

The current ratio is a crucial metric for assessing a company's short-term solvency, reflecting the relationship between its current assets and current liabilities. A healthy current ratio ensures the stability of a business by indicating that it has sufficient current assets to cover its short-term debts.

Generally speaking, a normal range for the current ratio falls between 1.0 and 2.0. A ratio below 1.0 suggests that a company's current assets are inadequate to cover its current liabilities, potentially leading to short-term solvency issues. Conversely, a ratio above 2.0 may indicate that a company holds excessive current assets, which could reduce its profitability as these assets may not generate sufficient returns.

However, it's important to note that the normal range for the current ratio is not absolute and is influenced by various factors such as a company's industry characteristics, business strategies, and market conditions. Therefore, when analyzing the current ratio, it's crucial to consider these factors comprehensively and assess its reasonableness based on the company's actual situation.