Cash liquidity of the municipality, (%)

Current assets minus stock, inventory and development assets divided by current liabilities. Describes the municipality’s ability to pay in the short term, at the value of 100 you can meet your short-term financial commitments.流动资产（current assets）扣除存货（stock）、库存商品（inventory）与开发资产后，除以流动负债（current liabilities）。该指标用以衡量市政当局的短期偿债能力，当该指标数值为100时，即可完全覆盖其短期财务履约义务。