Under a market economy, liquidity is one of the main aspects of financial management. This refers to the entity's current liquid assets as well as productive assets such as land, buildings and production equipment. Circulating assets are economic assets that are characterized by their participation in the production process with their full value of utility and are consumed and their value is suddenly passed on to the new product. The analysis of the evolution and structure of the economic means in the enterprise's patrimony is achieved by the asset's asset rates. The emphasis on the structure of economic means is achieved by reporting each asset item to the total of the asset.