单词quick assets
un.: 流动资产
网络: 速动资产;往来资产;即可兑现的资产
流动资产
The quick ratio reflects the relationship of quick assets to current liabilities, it can tell analysts the ability of immediate debt paying.
速动比率反映了速动资产与流动负债之间的关系,它能告诉分析者公司的即期偿债能力。
quick assets = current assets - inventories - prepaid expenses
速动资产=流动资产-库存-预付费用
net quick assets = quick assets - current liabilities
净速动资产=速动资产-流动负债