The analysis of balance sheet takes an important place in the appreciation of enterprise financial situation. From the notional point of view, the liquidity, solvability and purchasing capacity problem is very complex, being approached in different ways in scientific works of specialty and practical methods. In this work there was studied the level of absolute, intermediary and current rate liquidity in 47 agricultural enterprises of Ungheni district. There was analyzed the modification of current liquidity under the influence of general and detailed factors, on the base of which it was stated that the current liquidity can be increased of 0,56 points on the base of the duties reducing and of the investments and monetary increasing in a short time.