[多选题]
下列关于现金流量比率的说法中，正确的有（ ）。
A .现金流量比率＝经营活动现金流量净额/债务总额
B .现金流量比率＝经营活动现金流量净额/流动负债
C .现金流量比率越高，短期偿债能力越强
D .现金流量比率可以从动态角度反映企业的短期偿债能力
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