Quick Ratio[速动比率]

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什么是速动比率？ 释义

速动比率（Quick Ratio）是用以测量公司资产流动性的一个模型。 它的计算方法是，用可以迅速转换成为现金或已属于现金形式的资产，除以流动负债。 资产项还应减去库存。 它是公司财务实力的指标，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。

一般情况下，速动比率为1：1或大于1为佳，这样的结果意味着公司无需出售库存就可以解决其短期负债。

速动比率的计算。 公式

速动比率也被称作酸性比率测试（Acid-test Ratio）。

在运用速动比率公式时，必须要注意这一公式对于现金收付的时间周期忽略不计。

举例说明，某公司到今天为止没有任何负债，但是明天就有大笔债务必须偿还， 在这种情况下，该公司今天的速动比率可能非常好，然而仅仅第二天，它的速动比率值就要变差了。

参考书： Steven M. Bragg - Business Ratios and Formulas: A Comprehensive Guide

参考书： Ciaran Walsh - Key Management Ratios [中译本《关键管理指标：掌握驱动和控制企业的管理工具》，北京经济管理出版社，2005]

论坛 关于以下内容的论坛讨论：速动比率。您可以在下方提出有关此主题的问题、分享您的经验、报告新的发展或解释一些事情。 Quick Ratio over Time Often most interesting is to compare the way in which the quick or acid-test ratio develops over time. It's harder to manipulate by bad guys, and even a modest decline in this quick ratio over a perio... 14   Quick Ration in Banking Please suggest me, how to calculate quick ratio in banking? Thank you...... 10   Why ACID Test Ratio? Why is the Quick Ratio also called: Acid Test Ratio? Thanks for your ideas...... 7   Higher Quick Ratio is not Always Good Higher quick ratio is not always a good thing. It might indicate that the business is over-trading and it need to manage its working capital, especially accounts receivables management to prevent unne... 7   Alternate Formula of Quick Ratio? Which formula is right: 1. The formulae given in the knowledge center or: 2. Quick Ratio = Current Assets -(Stock+Prepaid Expenses) / Current Liabilities.... 3   2条评论 开始一个新的论坛主题关于速动比率

信息来源 有关速动比率的各种信息来源。在这里，您将找到Powerpoint，视频，新闻等可用于您自己的讲座和讲习班。 Financial Statement Analysis | Ratio Analysis Ratio Analysis, Finanical Statement Analysis This presentation provides insights in Financial statement and ratio analysis, and includes the following sectios: 1. F... 3 Minute Introduction to Financial Ratio Analysis: Why do it and What are the Main Types? Types of Financial Ratios, Financial Ratio Analysis, Financial Ratio Types Why financial ratio analysis? 1. To compare the financial health of (similar) companies (which one is doin... Quick Ratio Diagram Measuring Liquidity Download and edit the 12manage PowerPoint model for limited personal, educational and business use. Republishing in int...

研究链接 自动跳入有关以下内容的其他有用资源速动比率。 新闻 视频 简报   书比人好 学术的 更多

比较： Current Ratio[流动比率]  |  Cash Ratio[现金比率]  |  Z-Score[Z得分]  |  Discounted Cash Flow[贴现现金流]  |  Free Cash Flow[自由现金流]  |  Economic Value Added[经济增值]  |  CFROI[现金流投资回报]

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