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。
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.
在速动比率中，速动资产是指现金、可市场交易的证券(短期投资)和应收账款净额。
In the Quick ratio, the Quick assets are cash, marketable securities (short-term investments), and net receivables.
现行速动资产中很多是不能“速动”的，原因在于现行速动资产各项目内部的构成比较复杂。
Many of the present quick moving assets are not quick moving ones, for the inner components of all the items of the present quick moving assets are rather complicated.
我们发现，银行对长短期借款、主营业务收入、资产负债率、流动比率和速动比率等财务信息高度重视， 对有助于进一步判别企业潜在风险的报表附注信息也比较重视。
We find that some information items are highly concerned by the bank lenders, such as long-term debt, short-term debt, core operating income, debt to equity ratio, current ratio and…
我们发现，银行对长短期借款、主营业务收入、资产负债率、流动比率和速动比率等财务信息高度重视， 对有助于进一步判别企业潜在风险的报表附注信息也比较重视。
We find that some information items are highly concerned by the bank lenders, such as long-term debt, short-term debt, core operating income, debt to equity ratio, current ratio and…
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