法律英语词汇“Liquid ratio”的翻译、意思、用法、释义-法律词典

单词	Liquid ratio
释义	流動比率 1. The ratio of liquid assets to quick liabilities. The ratio assists in the assessment of short-term solvency; it is an ‘acid test’. Liquid assets consist primarily of current assets minus stock. Stock is excluded because of the time lag involved with its conversion into cash. Bank overdrafts are usually excluded from quick liabilities provided such overdrafts are secured. 2. In a security market, the value of equity turnover for a period of 12 months divided by the market capitalisation of shares at the end of the period. Also known as ‘acid-test ratio’ or ‘quick ratio’. See also Asset; Current ratio; Liquidity; Stock. 1.流動資產相對速動負債的比率。該比率有助評估短期清償債務能力，它是一項「決定性的試驗」。流動資產主要包括流動資產減去存貨。存貨被摒除的原因是要把它轉換成現金涉及時距。銀行透支假如有抵押通常也會從速動負債中被摒除。　　2.　在證券市場上，12個月的股票成交金額除以在12個月期間完結時的股票資本總值。另稱「決定性的試驗比率」或「速動比率」。另見 Asset; Current ratio; Liquidity; Stock。
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