Question

请英语高手们帮忙翻译一下吧，不要百度有道翻译，必采纳，谢谢啦

Answer 1

...和将它们除以「流动负债」（current liabilities）。「速动比率」（quick ratio）可以计算如下：

速动比率 =（流动资产 - 存货）/总流动负债
Quick Ratio = (Current Assets - Inventory)/Total Current Liabilities

现金、股票和债券，以及应收账款都被包含在「速动资产」（quick assets）之内，这可用来检测一个企业在发生不利的情况下能否偿付负债。

（3）「营运资本」（working capital）

营运资本应为正数。贷款人常以它来评估一间公司应付艰难时期的变现能力。在通常情况下，贷款协议会规定借款人必须将营运资本保持在若干水平。「流动比率」（current ratio）、「速动比率」和「营运资本」全为衡量公司的流动性。在一般情况下，企业的这些比率是越高，它的流动性就越好。下面是「营运资本」的公式：

营运资本 = 总流动资产 - 总流动负债
Working Capital = Total Current Assets - Total Current Liabilities

（4）「负债/净值比率」（debt/worth ratio）

一个企业的偿债能力可以通过「负债/净值比率」和「杠杆比率」（leverage ratio），来衡量其对债务融资或借贷的依赖，与「东主权益」（owner's equity）相比。这是计算「负债/净值比率」的公式：

负债/净值比率 = 总负债/净值
Debt/Worth Ratio = Total Liabilities/Net Worth

~~~~~~~~~纯人手翻译，欢迎采纳~~~~~~~~~

原文如下：
...and divides them by current liabilities. The quick ratio can be computed as follows:
Quick Ratio = (Current Assets - Inventory)/Total Current Liabilities
Cash, stocks and bonds, and accounts receivable are included in the "quick assets", which can test whether or not a business can meet its obligations if adverse conditions occur.

(3) Working Capital
Working capital should always be a positive number. It is used by lenders to evaluate a company's ability to weather hard times. Often, loan agreements specify a level of working capital that the borrower must maintain. The current ratio, quick ratio and working capital are all measures of a company's liquidity. In general, the higher these ratio are, the better for the business and the higher degree of liquidity. Here is the formula for working capital:
Working Capital = Total Current Assets - Total Current Liabilities

(4) Debt/Worth Ratio
A business' solvency can be indicated by the debt/worth ratio or leverage ratio which can measure the dependency of a company on debt financing or borrowings as compared to owner's equity. Here is the formula to compute the debt/worth ratio:
Debt/Worth Ratio = Total Liabilities/Net Worth

Answer 2

不会