[转载]企业研究中常见的财务指标 ... current ratio 流动比率=流动资产/流动负债 quick ratio 速动比率=速动资产（流动资产-存货）/流动负债 debt ratio 负债比率=负债总额/资产总额 ...
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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.
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.
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