英文名称：Activity Ratio 中文名称：活动比率
一项用以衡量企业运用资源有效程度的会计比率，如将其资产负债表内账项转为现金或营业额的能力、存货周转率、流动资本周转率。

Accounting ratios that measure a firm's ability to convert different accounts within their balance sheets into cash or sales.

Companies will typically try to turn their production into cash or sales as fast as possible because this will generally lead to higher revenues.

Such ratios are frequently used when performing fundamental analysis on different companies. The asset turnover ratio and inventory turnover ratio are good examples of activity ratios.