Simon2023-07-03 10:05:06

同学，上午好。

Quick ratio=(cash + marketable securities + receivable)/Current liabilities≈(current asset - inventories)/(Current liabilities)，通常current liability里就cash 、marketable securities 、receivable、inventory这几项，所以就有cash + marketable securities + receivable≈current asset - inventories。

Cash ratio=(cash + marketable securities)/Current liabilities