(A) short-term solvency indicators

1. current ratio = current assets ÷ current liabilities

2. Quick ratio = quick assets/current liabilities

3. Cash current debt ratio = annual net operating cash flow ÷ current liabilities at the end of the year × 100%.

(B) long-term solvency indicators

1. Asset-liability ratio = total liabilities/total assets

2. Property right ratio = total liabilities ÷ owner's equity