产周转率(天) 365 7 ( 13 )流动资产周转天数(days’ sales in current assets) 流动资产周转天数= 流动资产周转率(天) 365 ( 14 )存货周转天数(days to sell inventory) 存货周转天数= 存货周转率(天) 365 ( 15 )现金周转天数(days’ sale in cash) 现金周转天数= 现金周转率(天) 365 ( 16 )营运资本周转天数(days’ sales in working capital) 营运资本周转天数= 营运资本周转率(天) 365 ( 17 )流动负债周转天数(days sales in current assets) 流动负债周转天数= 流动负债周转率(天) 365 ( 18 )应收账款周转天数(collection period) 应收账款周转天数= 应收账款周转率(天) 365 8 ( 19 )营业周期(operating cycle) 营业周期=应收账款周转天数+存货周转天数 3 .流动性比率(liquidity ratios) ( 1 )流动比率(current ratio) 流动比率= 流动负债流动资产(currents assets/current liabil ities ,CA/CL, current ratio) ( 2 )速动比率(quick ratio) 速动比率= 流动负债速动资产其中,速动资产= 流动资产-存货。 (quick assets/current liabilities, QA/CL, quick ratio) ( 3 )现金比率(cash ratio) 现金比率= 流动负债货币资金+有价证券( 4 )现金流量比率( cash flow ratio ) 流动负债经营活动现金净流量现金流量比率=
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