quick ratio; liquidity ratio

简明释义

速动比率，速兑比率

英英释义

例句

1.A high quick ratio 速动比率 suggests that the company has sufficient liquid assets to meet its obligations.

较高的速动比率 quick ratio表明公司有足够的流动资产来满足其义务。

2.The company's quick ratio 速动比率 is above 1, indicating that it can easily cover its short-term liabilities.

该公司的速动比率 quick ratio高于1，表明它可以轻松偿还短期负债。

3.Investors often look at the liquidity ratio 流动比率 to assess a firm's financial health.

投资者通常查看流动比率 liquidity ratio以评估公司的财务健康状况。

4.A declining quick ratio 速动比率 over several quarters may indicate potential liquidity issues.

几个季度内下降的速动比率 quick ratio可能表明潜在的流动性问题。

5.During the audit, the accountant calculated the liquidity ratio 流动比率 to ensure the company was solvent.

在审计过程中，会计计算了流动比率 liquidity ratio以确保公司是偿债能力的。

作文

In the world of finance and accounting, understanding various financial ratios is crucial for assessing a company's performance and financial stability. Among these ratios, the quick ratio (also known as the acid-test ratio) and the liquidity ratio play vital roles in evaluating a company’s short-term financial health. The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets, excluding inventory. This ratio is particularly important because it provides insight into a company's immediate liquidity position without relying on the sale of inventory, which may not be quickly converted into cash. A higher quick ratio indicates a stronger liquidity position, suggesting that the company can easily cover its current liabilities. Generally, a quick ratio of 1 or above is considered healthy, meaning that the company has enough liquid assets to pay off its short-term debts.On the other hand, the liquidity ratio is a broader term that encompasses several ratios used to evaluate a company's ability to pay off its current obligations. The liquidity ratio includes various metrics such as the current ratio and the cash ratio, each providing different perspectives on liquidity. While the quick ratio focuses specifically on liquid assets, the liquidity ratio as a whole offers a more comprehensive view of a company's financial situation. Investors often analyze both ratios to get a clearer picture of the company's ability to manage its short-term liabilities effectively.Understanding these ratios is essential for investors, creditors, and management alike. For investors, a strong quick ratio and liquidity ratio can indicate a lower risk of default, making the company a more attractive investment opportunity. Creditors use these ratios to assess the creditworthiness of a company before extending loans or credit lines. Management also relies on these ratios to make informed decisions regarding cash flow management and operational efficiency.In conclusion, the quick ratio and the liquidity ratio are critical tools for evaluating a company's financial health. By understanding these ratios, stakeholders can make better-informed decisions regarding investments, lending, and overall financial management. As businesses navigate through economic fluctuations, maintaining a healthy liquidity position remains paramount for long-term success and sustainability.

在金融和会计的世界中，理解各种财务比率对于评估公司的业绩和财务稳定性至关重要。在这些比率中，速动比率（也称为酸性测试比率）和流动比率在评估公司短期财务健康中发挥着重要作用。速动比率衡量公司用其最具流动性的资产（不包括库存）来满足短期义务的能力。这个比率特别重要，因为它提供了公司立即流动性状况的洞察，而不依赖于库存的销售，因为库存可能无法迅速转化为现金。较高的速动比率表明更强的流动性状况，暗示公司能够轻松覆盖其当前负债。一般来说，速动比率达到1或以上被认为是健康的，这意味着公司有足够的流动资产来偿还短期债务。另一方面，流动比率是一个更广泛的术语，包含多种用于评估公司偿还当前义务能力的比率。流动比率包括各种指标，如当前比率和现金比率，每个指标都提供了对流动性的不同视角。虽然速动比率专注于流动资产，但流动比率整体上提供了公司财务状况的更全面的视图。投资者通常分析这两个比率，以便更清晰地了解公司有效管理短期负债的能力。理解这些比率对于投资者、债权人和管理层都是至关重要的。对于投资者而言，强大的速动比率和流动比率可以表明违约风险较低，使公司成为更具吸引力的投资机会。债权人在扩展贷款或信用额度之前，会使用这些比率来评估公司的信用worthiness。管理层也依赖这些比率来做出有关现金流管理和运营效率的明智决策。总之，速动比率和流动比率是评估公司财务健康的重要工具。通过理解这些比率，利益相关者可以在投资、借贷和整体财务管理方面做出更明智的决策。随着企业在经济波动中航行，保持健康的流动性状况仍然是长期成功和可持续发展的重要因素。