财务比率是财务报表上两个数据之间的比率，这些比率涉及企业管理的各个方面。

财务比率可以分为四类：

1. 变现能力比率
2. 资产管理比率
3. 负债比率
4. 盈利能力比率

• 流动比率（Current ratio）

流动比率＝	流动资产
	流动负债

• 速动比率（Quick ratio），又称酸性测试比率（Acid test ratio）

速动比率＝	速动资产	＝	流动资产－存货－预付款项
	流动负债		流动负债

• 保守速动比率

保守速动比率＝	现金＋短期证券＋应收票据＋应收账款净额
	流动负债

A financial ratio or accounting ratio is a relative magnitude of two selected numerical values taken from an enterprise's financial statements. Often used in accounting, there are many standard ratios used to try to evaluate the overall financial condition of a corporation or other organization. Financial ratios may be used by managers within a firm, by current and potential shareholders (owners) of a firm, and by a firm's creditors. Financial analysts use financial ratios to compare the strengths and weaknesses in various companies. If shares in a company are traded in a financial market, the market price of the shares is used in certain financial ratios.