Quick assets refer to assets that can be quickly converted into cash or have been in the form of cash. The calculation method iscurrent assetssubtractLiquidityPoor and unstable inventoryPrepaymentsBalance after non current assets and other current assets due within one year.In other words, inventory, prepaymentsNon current assets due within one yearandOther current assetsIt is not a quick asset.
Usually, it is equal to the balance of all current assets of the enterprise after deducting the part of inventory that may be quickly sold in the marketEnterprise solvencyOne of the common indicators of.
Formula 2: quick assets=current assets - inventory, etc.
commercial press《English Chinese Dictionary of Securities Investment》Interpretation: Quick assetsEnglish: quick assets;netliquid assets；net quick assets。First name.Uncountable。The most effective component of the company's current assets is the current assets minuscurrent liabilitiesAfterNet。It is also recognized as current assets less inventory.Somewhat similarQuick ratio, but the latter is proportional.This part of assets has no cost and will not suffer any loss when realized.The more quick assets, the stronger the company's ability to repay current liabilities.
calculationQuick ratioThe reason why inventories are deducted from current assets is that the liquidation speed of inventories in current assets is slow, and some inventories may be unsalable and cannot be realized.
As for prepayments and prepaid expenses, there is noLiquidity, only reduce the futureCash outflowTherefore, in theory, they should also be eliminated, but in practice, because they account for a small proportion in current assets, they can not be deducted when calculating quick assets.Prepayments and prepaid expenses are up to dateAccounting Standards for Business EnterprisesCancel in.
"Quick assets" may be positive or negative.If the "quick assets" of a financial institution are negative, that is, it cannot cope with the risk of accrual unless it has external financial support.
