2013年4月9日星期二

Quick Ratio - 速动比率

Also known as the "acid-test ratio" or the "quick assets ratio".
Quick Ratio = (Current Assets - Inventories) / Current Liabilities = Acid Test Ratio
速动比率=(流动资产-存货-预付费用-待摊费用)/流动负债由于在企业流动资产中包含了一部分变现能力(流动性)很弱的存货及待摊或预付费用,为了进一 步反映企业偿还短期债务的能力,通常,人们都用这个比率来予以测试,因此该比率又称为"酸性试验"。在通常情况下,该比率应以1:1为好,但在实际工作 中,该比率(包括流动比率)的评价标准还须根据行业特点来判定,不能一概而论。

An indicator of a company's short-term liquidity. The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets. The higher the quick ratio, the better the position of the company.

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