速动比率的中文解释

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。

Quick Ratio的英文解释

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.

• ability [ə´biliti]   n.(办事)能力；才干   (初中英语单词)
• relatively [´relətivli]   ad.比较地；相对地   (高中英语单词)