RATIOS DE

LIQUIDEZ
 Ratios Financieros
RATIO
Matemáticamente, un ratio es una
razón, es decir, la relación entre
dos números” (Aching, 2005, p.14)
RATIO FINANCIERO
En las empresas los ratios se utilizan
para analizar los estados
financieros.
“Los ratios financieros nos muestran
cómo es el estado actual de la

X empresa, es por eso que analistas y

administradores financieros

y encuentran muy útil calcular razones

financieras al interpretar los estados
financieros de una empresa.”
(Rodríguez, 2014, p.20).

2
RATIOS DE
LIQUIDEZ
Miden la capacidad de pago que tiene la
empresa para hacer frente a sus deudas de
corto plazo. Es decir, el dinero en efectivo
de que dispone, para cancelar las deudas.

3
 1. Ratio de liquidez
general
Mide la capacidad de la empresa para afrontar
sus obligaciones a corto plazo con los activos de
corto plazo con que cuenta.
5
 2. Ratio de prueba
ácida
Es un indicador más exigente porque mide la
proporción entre los activos de mayor liquidez
frente a sus obligaciones a corto plazo. No toma
en cuenta los inventarios o existencias porque
no se pueden fácilmente convertir en efectivo.
 3. Ratio prueba
defensiva
Nos indica en términos porcentuales, la capacidad
de la empresa para operar con sus activos más
líquidos, sin recurrir a sus ventas
exclusivamente.
 4. Ratio capital de
trabajo
El capital de trabajo consiste en determinar el
capital que tiene la empresa para la gestión del
período.
5. Ratio de liquidez de las
cuentas por cobrar
Las cuentas por cobrar son
activos líquidos sólo en la
medida en que puedan cobrarse
en un tiempo prudente. Este
ratio indica el tiempo promedio
que las cuentas por cobrar se
convertirán en efectivo
 6. Ratio margen de
seguridad
El ratio de Margen de Seguridad es el Ratio de
Capital de Trabajo a deudas de corto plazo.
 This is a slide title

✘ Here you have a list of items

✘ And some text
✘ But remember not to overload
your slides with content

Your audience will listen to you or

read the content, but won’t do both.

11
Big concept
Bring the attention of your
audience over a key concept
using icons or illustrations

12
 You can also split your content

White Black
Is the color of milk Is the color of coal,
and fresh snow, the ebony, and of outer
color produced by space. It is the
the combination of darkest color, the
all the colors of the result of the absence
visible spectrum. of or complete
absorption of light.

13
 In two or three columns

Yellow Blue Red

Is the color of Is the colour of Is the color of
gold, butter and the clear sky blood, and
ripe lemons. In and the deep because of this
the spectrum of sea. It is located it has
visible light, between violet historically been
yellow is found and green on associated with
between green the optical sacrifice, danger
and orange. spectrum. and courage.

14
 A picture is worth a thousand words

A complex idea can be conveyed with just a single

still image, namely making it possible to absorb
15
large amounts of data quickly.
Want big impact? Use big image.
16
 Use charts to explain your ideas

White Gray Black

17
 And tables to compare data

A B C

Yellow 10 20 7

Blue 30 15 10

Orange 5 24 16

18
 Maps

our
office

19
89,526,1
24
Whoa! That’s a big number, aren’t
you proud?

20
89,526,124$
That’s a lot of money

185,244 users
And a lot of users

100%
Total success!

21
 Our process is easy

first second last

22
 Let’s review some concepts

Yellow Blue Red

Is the color of gold, Is the colour of the clear Is the color of blood, and
butter and ripe lemons. sky and the deep sea. It because of this it has
In the spectrum of visible is located between violet historically been
light, yellow is found and green on the optical associated with sacrifice,
between green and spectrum. danger and courage.
orange.

Yellow Blue Red

Is the color of gold, Is the colour of the clear Is the color of blood, and
butter and ripe lemons. sky and the deep sea. It because of this it has
In the spectrum of visible is located between violet historically been
light, yellow is found and green on the optical associated with sacrifice,
between green and spectrum. danger and courage.
orange.
23
You can copy&paste graphs from Google Sheets
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THANK
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Any
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You can find me at
✘ @username
✘ user@mail.me

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