The formula is: Quick Ratio = (Current Assets - Inventory) / Current Liabilities. 一、速动比率(Quick Ratio)的定义 速动比率,亦称酸性测试比率,是财务分析中用来衡量企业短期偿债能力的重要指标。它反映了企业在不考虑存货和预付费用等变现能力较弱的流动资产的情况下,仅...
The Quick Ratio Formula Quick Ratio =[Cash & equivalents + marketable securities + accounts receivable] /Current liabilities Or, alternatively, Quick Ratio = [Current Assets – Inventory – Prepaid expenses] / Current Liabilities Example For example, let’s assume a company has: Cash: $10 Million...
Current Ratio & Quick Ratio What is Current Ratio ? It is a liquidity ratio that measures a company's ability to pay short-term obligations.It is also known as "Liquidity Ratio", "Cash Asset Ratio" and "Cash Ratio". The Current Ratio formula is: Current Ratio = Current Assets/Current ...
Quick Ratio = (Current Assets – Inventory – Prepaid Expenses) / Current Liabilities When looking at these formulas, it can be seen that the top one is related to larger companies. The bottom quick ratio formula is more relatable to small businesses. ...
if the current account records $50,000 in the cash section on the company's balance sheet, enter the same value in the corresponding slot for cash in the formula. Once you enter the correct values in the appropriate slots in the ratio formula, you can proceed to calculate the ratio as:...
速动比率=速动资产（流动资产-存货-预付账款）/流动负债
The Quick Ratio is a financial metric used to gauge a company's short-term liquidity position and its ability to meet immediate obligations. It is a more conservative measure than the current ratio as it excludes inventories,which may not be quickly convertible to cash. The formula for Quick ...
Current Ratio Formula You can calculate the current ratio of a company by dividing its current assets by current liabilities, as shown in the formula below: Current Ratio=Current AssetsCurrent LiabilitiesCurrent Ratio=Current LiabilitiesCurrent Assets If a company has a current ratio of les...
Formula for the Quick Ratio There are a few different ways to calculate the quick ratio. The most common approach is to add the most liquid assets and divide the total by current liabilities: Quick Ratio=“Quick Assets”Current Liabilities\begin{aligned}&\textbf{Quick Ratio}\mathbf{=}\frac{...
A measure of liquidity similar to the current ratio except for exclusion of inventories in the numerator. The formula is: The quick ratio is a better measure of liquidity than the current ratio for firms whose inventory is not readily convertible into cash. [See also Liquidity ratios ]...