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上市公司每年例行的年终财务报表将在1月份陆续与投资者见面。正确分析年终报表才能正确地作出投资决策,下面介绍几个重要的指标。 速动比率。它是剔除存货后的流动资产与流动负债的比率。其公式为:速动比率=（流动资产-存货）/流动负债。速动比率在1至1.7左右为好。如果低于1,则意味着财务上可能遇到了麻烦。 存货周转率。它是销售成本与存货
The annual routine financial statements of listed companies will meet with investors one after another in January. Proper analysis of the year-end report in order to correctly make investment decisions, the following describes several important indicators. Quick ratio. It is the ratio of current assets to current liabilities after inventory is removed. The formula is: Quick Ratio = (Current Assets - Inventory) / Current Liabilities. Quick ratio of 1 to 1.7 or so as well. A value lower than 1 means that financial difficulties may be encountered. Inventory turnover. It is the cost of sales and inventory