速动比率衡量企业流动资产中可以立即用于偿付流动负债的能力，是流动比率的一个重要辅助指标。

Quick ratio is the measurement of the company's ability to reimburse current liabilities and it is an important indicator of current ratio.

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是指以企业负债除以股东权益所得的比率。它是衡量公司财务结构风险程度的一项重要指标。

A measure of a pany's leverage, calculated by dividing long-term debt by mon shareholders' equity, usually using the data from the previous fiscal year.

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