# 당좌자산-월매출비율

당좌자산(Quick Asset)은 '매출 과정을 거치지 않고' 신속하게 현금화 할 수 있는 자산으로, 구성은 다음과 같다<br>

<figure><img src="https://2485290592-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2F18KeKzWFcQdh0OOOTkvR%2Fuploads%2FNvmNZ8Ok4wSKQ8xtYIDV%2FBanner%20(2).png?alt=media&#x26;token=82c499ee-2123-470b-86d8-ed0c950f79ab" alt="" width="375"><figcaption></figcaption></figure>

따라서 "월 매출의 몇 배에 해당하는 금액을 당좌자산으로 보유하고 있는가"를 나타낸다. 이는 매출이 급격하게 줄어드는 극단적인 상황에서도 외부의 자금 수혈 없이 기업이 견딜 수 있는 능력을 보여주는 지표이다.

<figure><img src="https://2485290592-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2F18KeKzWFcQdh0OOOTkvR%2Fuploads%2FsCP2fcVlEGieL9ehXbnl%2FBanner%20(3).png?alt=media&#x26;token=65c3ca36-2192-41c4-859b-352b2203e330" alt="" width="375"><figcaption></figcaption></figure>

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