The ratio of current assets

The ratio of current assetsThe ratio of current assets
  1. The ratio of fixed assets increases when a firm enters maturity from introduction . It reaches the peak in maturity and then declines , which pictures a reverse U-shape . Reverse pattern can be seen in the ratio of current assets , which pictures a U-shape .

    固定资产比率从初创期到成熟期不断提高,在成熟期达到最大,随后逐渐降低,呈现倒U型分布特征;流动资产比率则正好相反,在企业生命周期阶段呈现U型分布特征。