每个企业主都必须知道他们是否有足够的钱来支付企业的账单。基本上，您的资产应大于您的负债。但是，知道您是否可以支付账单要比看到您的总资产大于总负债要复杂得多。这就是为什么您应该知道如何计算快速比率的原因。
What is the quick ratio?
The quick ratio measures how well your business can meet its short-term financialliabilities。您需要有足够的钱来付款accounts payable。The quick ratio shows you how many dollars of liquid assets you have available to pay your liabilities.
如何找到快速比率
快速比率公式是：
(Cash + Marketable Securities + Accounts Receivable) / Current Liabilities
An alternative formula for quick ratio is:
(Current Assets – Inventory) / Current Liabilities
You can find the information you need for the quick ratio formula on your business’sbalance sheet。
Another name for quick ratio is the acid-test ratio. You might also hear it called the quick assets ratio.
Quick ratio vs. current ratio
The current ratio is another one of the manysmall business financial ratiosyou might calculate.
The quick ratio is similar to the current ratio. Both ratios compare your assets to your liabilities.
The quick ratio is more conservative than the current ratio. The quick ratio excludes non-liquid assets that cannot be easily turned into cash, such as存货。These exclusions give a better picture of how well your business can pay back liabilities.
What does the quick ratio tell you?
Quick ratio interpretation can be difficult if you don’t know what the ending ratio means. A ratio of 1.0 means a business has $1 in liquid assets for every $1 of liabilities.
什么是一个好的速动比率?
A good quick ratio is any number greater than 1.0. If your business has a quick ratio of 1.0 or greater, that typically means your business is healthy and can pay its liabilities. The greater the number, the better off your business is.
A high quick ratio means your business is financially secure in the short-term future. It also means your business has good growth and sales, and you are collecting youraccounts receivable。
低快速比率可能是有关的。这意味着您的企业的流动资产少于负债。低比率可能意味着您的企业销售速度很缓慢，账单众多，收款不佳。请注意快速比率结果的降低，因为这可能表明问题。
快速比率示例
Below are two examples of the quick ratio: one with a good ratio and one with a bad ratio.
Good quick ratio example
Here’s the balance sheet for Company ABC.
公司ABC
| Cash | $ 70,000 | Accounts Payable | $ 25,000 |
| Marketable Securities | $ 5,000 | Accrued Expenses | $20,000 |
| Accounts Receivable | $ 40,000 | Current Portion of Long-term Debt | $15,000 |
| Inventory | $60,000 | ||
| Total Current Assets | $175,000 | Total Current Liabilities | $60,000 |
让我们使用主快速比率公式：（现金 +可销售证券 +应收账款） /流动负债
（$ 70,000 + $ 5,000 + $ 40,000） / $ 60,000 = 2.25
公司ABChas a quick ratio of 2.25, meaning the business has $2.25 of liquid assets for every dollar of liabilities. This business has a healthy quick ratio.
Bad quick ratio example
这是XYZ公司的资产负债表。
Company XYZ
| Cash | $20,000 | Accounts Payable | $30,000 |
| Marketable Securities | $1,000 | Accrued Expenses | $ 25,000 |
| Accounts Receivable | $ 25,000 | Current Portion of Long-term Debt | $ 10,000 |
| Inventory | $50,000 | ||
| Total Current Assets | $ 96,000 | Total Current Liabilities | $65,000 |
让我们s use the alternative quick ratio formula: (Current Assets – Inventory) / Current Liabilities
（$ 96,000 - $ 50,000） / $ 65,000 = 0.71
Company XYZ has a quick ratio of 0.71, meaning the business has $0.71 of liquid assets for every dollar of liabilities. The company might not have enough to pay its liabilities, especially if it has to do so quickly.
The downsides of the quick ratio
While the quick ratio is a good way to find out if your business can pay its liabilities, the ratio is not completely accurate for all businesses.
The quick ratio does not consider yourinvoice payment termsor how fast you can collect your receivables. The accounts receivable are less liquid at a business that gives customers 90 days to pay, as opposed to a business that only gives customers 30 days to pay.
快速比率也不能解释损失。快速比率假设您可以收集所有应收款。
您当前的现金流也会影响您支付负债的能力，但是快速比率不包括这一点。即使您有很多资产，目前的现金流量也可能会降低您支付负债的能力。
Even though the quick ratio can help you determine your business’s ability to pay liabilities, you should also look at your otherfinancial numbersfor a fuller picture.
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