For example, existing flow ratios can't provide the composition of current asset, and the users of financial statements can't understand the specific weight of each element of current asset clearly.
For example, existing flow ratios can't provide the composition of current asset, and the users of financial statements can't understand the specific weight of each element of current asset clearly.
比如，现行的流动比率不能提供流动资产的构成，报表使用者不能清晰地了解流动资产各要素的具体权重。