有时亦称“
酸性测试比率”(acid test ratio)。速动比率是
公司偿付短期
负债能力的
指标，由
公司不包括
库存在内的
流动资产(
现金、
准现金、应收帐款及短期投资)除以
流动负债得出。该比率越大，表示
公司资金周转越稳健。速动比率与
流动比率相似，差别在于后者所用的
流动资产计入
库存，而
库存往往是
流动资产中最不容易变现的。
参见Current Ratio（流动比率）。
Sometimes called the
acid test, the
quick ratio is an indicator of a company's ability to meet its short-term liabilities. It is the total of a company's
cash plus accounts receivable plus short-term investments divided by its
current liabilities. The higher the number the healthier the
position and within an industry, high quick ratios suggest relatively high
liquidity. The quick ratio is similar to the
current ratio, which is a less stringent test because it adds
inventory (which may not always be easy to sell quickly) to cash, accounts receivable and short-term investments before dividing by current liabilities.
See also: Ratio
