| 单词 | Quick ratio |
| 释义 | 速動比率 A ratio used in financial statement analysis and calculated by dividing quick assets by current liabilities. ‘Quick assets’ are those assets that are quickly convertible into cash and are calculated by subtracting inventories from current assets. The quick ratio measures the short-term solvency or liquidity of a firm, in particular, the ability to meet current liabilities without relying on the sale of inventory stock. The quick ratio is an indicator of a company’s financial strength, liquidity and creditworthiness. Also known as ‘Acid test’ or ‘Acid test ratio’. See also Current ratio; Financial statement. 使用在財務報表分析上的比率，計算的方法為以流動負債除以速動資產。「速動資產」為可以短時間內被轉換成現金的資產，計算方法是流動資產減去庫存。速動比率量度公司的短期償債能力及流動性，尤其是無需依賴售出存貨的償付流動負債能力，速動比率乃公司的財政能力，流動性及信貸信譽的指標。另稱「酸性測試」或「酸性測試比率」。另見 Current ratio; Financial statement。 |
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