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Una razn corriente baja sugiere una posicin de liquidez dbil; sin embargo, se debe considerar el tipo de negocio, la composicin de los activos corrientes

Una razn corriente baja sugiere una posicin de liquidez dbil; sin embargo, se debe considerar el tipo de negocio, la composicin de los activos corrientes y la tasa de rotacin de los activos antes de juzgar la razn corriente como buena o mala.

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