速動比率=速動資產/流動負債=(流動資產-存貨-預付費用)/流動負債=(1300萬-100萬)/400萬=1200/400=3
PS. 流動資產/流動負債=流動比率
速動比率
=速動資產/流動負債
=(流動資產-存貨)/流動負債
=(1300-100)/400
=3