1、速动比率(Quick Ratio)也称为酸性试验比率(Acid—TestRatio),与流动比率相似,但作为分子的流动资产中不包括存货和预付费用,(流动比率的分子包括全部流动资产),公式为:速动比率=(现金+存款+有价证券+应收帐款)/流动负债。用它反映企业对流动债务的清偿能力,比流动比率更可靠,因为存货和预付费用不一定能立即变现。 1. Quick Ratio, also called Acid Test Ratio, is similar to the current ratio, but the numerator’s current assets do not include inventory and prepaid expenses (the numerator of the current ratio includes all current assets). The formula is: quick ratio = (cash + deposit + marketable securities + accounts receivable) / current liabilities. Use it to reflect the company’s ability to liquidate debt, which is more reliable than the current ratio, because inventory and prepaid expenses may not be realized immediately.