Cash flow is harder to manipulate than earnings, and a strong current ratio means the company can pay its short-term bills comfortably. This screen lists stocks on Asian exchanges with a price-to-cash-flow ratio below 10 and a current ratio above 2, cheapest first. Prices are in each exchange's local currency, and the list covers stocks traded in Tokyo, Hong Kong, Singapore, Seoul and Jakarta with at least about US$0.7 million in average daily trading value.