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Sedangkan pendapat dari Keown (2002, p.73-84) pembagian rasio
keuangan adalah sebagai berikut:
1. Liquidity ratio
a. Current ratio
Current ratio indicates a firm’s liquidiy, as measured by its
liquid assets (current assets) relative to its liquid debt (short
term or current liabilities).
Current ratio =
b. Acid-test (quik) ratio
Acid-test (quik) ratio indicates a firm’s liquidity, as measured
by its liquid assets, excluding inventories, relative to its current
liabilities.
Acid-test ratio =
c. Average collection period
Average collection period indicates how rapidly the firm is
collecting its credit, as measured by the number of times its
accounts receivable are collected or “rolled over” during the
year.
Average collection period =
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