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速動比率公式是什麼
速動比率公式是什麼
更新时间:2025-04-06 00:26:07

  1、速動比率計算公式:速動比率=速動資産/流動負債。

  2、速動比率是指企業速動資産與流動負債的比率,速動資産是企業的流動資産減去存貨和預付費用後的餘額,主要包括現金、短期投資、應收票據、應收賬款等項目。

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