论文部分内容阅读
（九）速动比率1.基本概念速动比率是企业一定时期的速动资产同流动负债的比率。速动比率衡量企业的短期偿债能力，评价企业流动资产变现能力的强弱。2.计算公式3.内容解释（1）速动资产是指扣除存货后流动资产的数额，速动资产=流动资产-存货。数据取值于《资产负债表》。（2
(IX) Quick Ratio 1. Basic Concepts Quick Ratio is the ratio of quick assets to current liabilities of an enterprise for a certain period of time. Quick ratio measures the short-term solvency of enterprises, evaluation of the liquidity of the company liquidity strength. 2. Calculation formula 3. Explanation of contents (1) Quick-moving assets refer to the amount of current assets after deducting inventories. Quick-moving assets = current assets - inventory. The value of the data in the “balance sheet.” (2