速动比率计算如下：速动比率 = (流动资产– 存货 – 预付款) / (流动负债)。
流动资产=(现金+ 应收款+预付费用+存货+ 可供出售证券的公允价值)= $10,000 + $20,000 +
$8,000 + $30,000 + 12,000 = $80,000
流动负债= (应付账款+ 90天应付票据)= $15,000 + $25,000 = $40,000
速动比率= (流动资产–存货–预付款) /流动负债= ($80,000 - $30,000 - $8,000) / $40,000=
$42,000/$40,000 = 1.05或1.05比1
