Tytuł: Istota i zróżnicowanie płynności finansowej gospodarstw rolnych
Title: The substance and diversification of the financial liquidity of farms
Abstract: The article presents the diversification of financial liquidity in the enterprises which
represent different branches in Polish and EU farms. Moreover, the structure of farms is presented
according to cash flow directions.
Keywords: current ratio, quick ratio, current assets, current liabilities, operating activities,