速动比率

The exterior variables such as the degree of government intervene, the degree of law and regulations, local credit, the enterprise prestige variables (natural logarithm of company asset, current ratio, speed ratio, net profit per share) are remarkably negative related to social moral risk behavior.

2企业外部变量中的政府干预程度、法治水平、地区信用、企业声誉变量(公司资产的自然对数、流动比率、速动比率、每股净利润)对企业道德风险行为的产生存在显著的负相关关系。

Equals quick assets (cash, marketable securities, and net receivables) devided by current liabilities.

是指以流动资产减去存货除以流动负债得出的比率，也称为速动比率，是衡量企业支付能力的一项重要指标。

In order to avoid the limitation of using only Tobin's Q to evaluate marketing performance and return on equity to evaluate financial performance, this paper introduces factor analysis to calculate synthesized performance, successfully processing totally 12 original indexes, such as return on net sales, average return on equity, return on total assets, per share earning ratio, current ratio, quick ratio, debt to assets ratio, rate of stock-turn, accounts receivable turnover, total asset turnover, main business growth rate, and total assets growth rate.

为了避免单纯使用托宾Q值度量企业市场业绩以及使用净资产收益率等单一财务指标度量企业财务业绩的缺陷，该文运用了因子分子法求得上市公司的综合绩效，成功地对总共12个原始绩效指标，如销售净利率、平均净资产收益率、总资产报酬率、每股收益、流动比率、速动比率、资产负债率、存货周转率、应收账款周转率、总资产周转率、主营业务收入增长率以及总资产增长率等进行了处理。

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

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。

Thus, apart from the current ratio and quick ratio, analysts may use the cash ratio to evaluate the immediate solvency.

于是，除了流动比率和速动比率外，分析者可能会使用现金比率来评价即时的支付能力。

How can an accurate analysis of the data on various types of financial statements, the data to fully play its due role in it, I think, just from the simple to analyze the current ratio and quick ratio is not enough, but should be current assets and current liabilities in the specific analysis of their composition, they can clearly understand the specific content of these two indicators, complemented by other analysis of other indicators, combined, can a comprehensive analysis of enterprise short-term solvency.

如何才能准确分析各类财务报表上的数据，使数据充分发挥出其应有的作用呢，笔者认为，仅从简单的流动比率和速动比率来分析是远远不够的，而应该从流动资产和流动负债中具体分析其组成成分，才能更清晰的理解这两个指标的具体内容，另辅以其他分析指标，结合起来，才能综合分析企业短期偿债能力。

Thus, apart from the curren t ratio and quick ratio, analysts may use the cash ratio to evaluate the immediate solvency.

于是，除了流动比率和速动比率外，分析者可能会使用现金比率来评价即时的支付能力。

Before exchange rate regime changed, the statistical significance exchange rate exposure determining factors are leverage ratio, the quick ratio and the market / book value.

在汇率制度改变之前，具有统计显著性的汇率暴露决定因素主要是杠杆比率、速动比率及市价对帐面价值比。

2SMEs have higher current ratio and quick ratio.

2中小企业之流动比率、速动比率均较上市公司为高。

Quick-moving ratio and the ratio of debt than cash flow from the static analysis of the solvent,Although to a certain extent, revealed the solvency of the company, but it has great limitations.This is mainly because most of liquidity soon to be insolvent and unable to cashreal cash flow is used to repay debt.

流动比率和速动比率都是从静态上分析企业的偿债能力，虽然能够在一定程度上揭示公司的偿债能力，但有很大的局限性，这主要是因为流动资产中绝大部分并不能很快转变为可偿债的现金，真正能用于偿还债务的是现金流量。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。