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速动比率

财务健康比率
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速动比率

This lesson assumes that you understand your financial goals and are familiar with all the risks and opportunities online trading provides. You can schedule a free call with our expert trader that will help you find the best way to achieve your financial goals.

如何计算速动比率

速动比率反映公司偿还短期负债的能力。计算速动比率的方法是，流动资产减去公司存货，然后除以流动负债：

速动比率 = （流动资产 - 公司存货）/负债

由于计算时未将公司存货算为资产，此比率相比流动比率，被认为是衡量财务实力的更严格指标，因而昵称为“试金石”。

流动比率和速动比率有何区别？ 速动比率类似于流动比率，但不把存货包括在公司资产之内。这使得其成为在最坏情况中衡量公司实力更为严格的“试金石”。

库存未包括在内的原因是，在大多数行业，难以在短期内将库存转化为现金。

因此，速动比率衡量公司在最坏情况下的应对能力 –如果它被要求

财务健康比率

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Risk warning: Trading in financial instruments carries a high level of risk to your capital with the possibility of losing more than your initial investment. Trading in financial instruments may not be suitable for all investors, and is only intended for people over 18. Please ensure that you are fully aware of the risks involved and, if necessary, seek independent financial advice. The educational content on Tradimo is presented for educational purposes only and does not constitute financial advice.

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