免费速动比率计算器
计算企业速动比率，剔除存货后评估企业的即时偿债能力。
Quick Ratio
1.40
Quick Ratio vs Total Current Assets
公式
## How to Calculate the Quick Ratio ### Formula **Quick Ratio = (Current Assets - Inventory - Prepaid Expenses) / Current Liabilities** Also called the acid-test ratio, this metric strips out inventory and prepaid expenses because those assets cannot be converted to cash instantly. The result tells you whether the company can cover its bills using only its most liquid assets such as cash, marketable securities, and receivables.
计算示例
A company has $500,000 in current assets, $120,000 in inventory, $30,000 in prepaid expenses, and $250,000 in current liabilities.
- 01Quick Assets = $500,000 - $120,000 - $30,000 = $350,000
- 02Quick Ratio = $350,000 / $250,000 = 1.40
- 03The company has $1.40 in liquid assets for each $1 of current liabilities.
常见问题
Why exclude inventory from the quick ratio?
Inventory cannot always be sold quickly at full value. In a cash crunch, liquidating inventory may require steep discounts or take weeks, making it an unreliable source of immediate funds.
What quick ratio value is considered safe?
A quick ratio of 1.0 or higher is generally considered adequate. It means the company can cover all short-term debts with liquid assets alone, without needing to sell inventory.
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