quick ratio

简明释义

速动比率

英英释义

例句

1.A high quick ratio 速动比率 suggests that a company has a good ability to pay off its current debts.

高quick ratio 速动比率表明公司有良好的能力偿还当前债务。

2.To calculate the quick ratio 速动比率, subtract inventory from current assets and divide by current liabilities.

要计算quick ratio 速动比率，从流动资产中减去库存，然后除以流动负债。

3.Investors often look at the quick ratio 速动比率 to assess a firm's short-term liquidity.

投资者通常会查看quick ratio 速动比率来评估公司的短期流动性。

4.The company's quick ratio 速动比率 improved significantly after they reduced their inventory.

在减少库存后，该公司的quick ratio 速动比率显著改善。

5.A quick ratio 速动比率 below 1 indicates that a company may struggle to meet its short-term obligations.

低于1的quick ratio 速动比率表明公司可能难以满足其短期义务。

作文

The financial health of a company is often assessed using various ratios, and one of the most important among them is the quick ratio. The quick ratio is a liquidity measure that indicates a company's ability to meet its short-term obligations with its most liquid assets. Unlike the current ratio, which includes all current assets, the quick ratio focuses solely on those assets that can quickly be converted into cash, such as cash itself, marketable securities, and accounts receivable. This makes the quick ratio a more stringent test of liquidity, as it excludes inventory and other less liquid assets.To calculate the quick ratio, you use the formula: (Current Assets - Inventory) / Current Liabilities. This calculation provides a clearer picture of a company's short-term financial health. For example, if a company has current assets of $500,000, inventory worth $200,000, and current liabilities of $300,000, the quick ratio would be calculated as follows:(500,000 - 200,000) / 300,000 = 1.0.This result indicates that the company has exactly enough liquid assets to cover its current liabilities, suggesting a stable financial position.The significance of the quick ratio cannot be overstated. Investors and creditors often look at this ratio to gauge the risk associated with lending money or investing in a business. A quick ratio of less than 1.0 may raise red flags, indicating that a company might struggle to pay off its short-term debts. Conversely, a quick ratio above 1.0 suggests that the company is in a good position to cover its liabilities, which can enhance investor confidence.Moreover, the quick ratio can vary significantly across different industries. For instance, companies in the technology sector might have higher quick ratios due to their lower inventory levels, while retail businesses could have lower quick ratios because they hold significant amounts of stock. Therefore, it is essential to consider the industry context when evaluating a company's quick ratio.In conclusion, the quick ratio is a vital tool for assessing a company's liquidity and overall financial health. By focusing on the most liquid assets, it provides a more conservative view of a company's ability to meet its short-term obligations compared to other ratios. Investors, creditors, and management should regularly monitor the quick ratio to ensure that the company remains financially sound and capable of navigating any potential economic challenges. Understanding the quick ratio and its implications can empower stakeholders to make informed decisions regarding investments and financial strategies.

公司的财务健康状况通常通过各种比率进行评估，其中最重要的之一是速动比率。速动比率是一种流动性指标，表明公司用其最具流动性的资产来满足短期义务的能力。与包括所有流动资产的流动比率不同，速动比率仅关注那些可以迅速转化为现金的资产，例如现金、可交易证券和应收账款。这使得速动比率成为对流动性更严格的测试，因为它排除了库存和其他流动性较差的资产。要计算速动比率，可以使用以下公式：(流动资产 - 库存) / 流动负债。这个计算提供了公司短期财务健康状况的更清晰的图景。例如，如果一家公司有流动资产500,000美元，库存200,000美元，流动负债300,000美元，则速动比率的计算如下：(500,000 - 200,000) / 300,000 = 1.0。这个结果表明，该公司恰好有足够的流动资产来覆盖其当前负债，暗示出稳定的财务状况。速动比率的重要性不容小觑。投资者和债权人通常会关注这一比率，以评估借款或投资于企业的风险。如果速动比率低于1.0，可能会引发警示，表明公司可能难以偿还短期债务。相反，超过1.0的速动比率则表明公司有良好的能力来覆盖其负债，这可以增强投资者的信心。此外，不同行业的速动比率可能会显著不同。例如，科技行业的公司由于其较低的库存水平，可能具有较高的速动比率，而零售企业由于持有大量库存，可能会有较低的速动比率。因此，在评估公司的速动比率时，考虑行业背景是至关重要的。总之，速动比率是评估公司流动性和整体财务健康状况的重要工具。通过关注最具流动性的资产，它提供了比其他比率更保守的公司满足短期义务的能力的视图。投资者、债权人和管理层应定期监测速动比率，以确保公司在财务上保持健康，并能够应对潜在的经济挑战。理解速动比率及其影响可以使利益相关者在投资和财务策略方面做出明智的决策。