Black's law dictionary. HENRY CAMPBELL BLACK, M. A.. 1990.
acid ratio test — Method of financial analysis involving ratio of cash and receivables to current liabilities. Sum of cash, marketable securities, and receivables divided by current liabilities. Also called the quick ratio … Black's law dictionary
acid ratio — ➔ ratio * * * acid ratio UK US noun [S] ACCOUNTING ► ACID TEST RATIO(Cf. ↑acid test ratio) … Financial and business terms
Acid test — may refer to:*Acid test (gold), a test used to determine weather a metal is real gold or not. Ever since, a generalized term for verified or approved/tested . *Acid Test (Liquidity Ratio), a ratio used to determine the liquidity of a business… … Wikipedia
ratio — the proportional relationship of one thing to another * * * ratio ra‧ti‧o [ˈreɪʆiəʊ ǁ ˈreɪʆoʊ] noun [countable] a relationship between two amounts that is represented by a pair of numbers showing how much greater one amount is than the other: •… … Financial and business terms
test — The event of a price movement that approaches a support level or a resistance level established earlier by the market. A test is passed if prices do not go below the support or resistance level, and the test is failed if prices go on to new lows… … Financial and business terms
acid test — 1. The ratio of *current assets to *current liabilities. The acid test ratio is a quick means of assessing an entity’s *liquidity and its alternative names include the quick ratio and the liquid ratio. Only liquid current assets are used in the… … Auditor's dictionary
acid test ratio — Another name for the quick ratio. American Banker Glossary Also called the quick ratio, the ratio of current assets minus inventories ( inventory), accruals ( accrued interest), and prepaid items to current liabilities. Bloomberg Financial… … Financial and business terms
quick asset ratio — Ratio of cash, accounts receivable and marketable securities to current liabilities. Also called the acid test. See also acid ratio test … Black's law dictionary
acid test ratio — Also known as the quick ratio. An accounting ratio designed to test the short term insolvency of a company. This ratio is usually calculated as current assets (with the exception of stocks) divided by creditors falling due within one year.… … Law dictionary
Test ácido — Ratio contable que indica cómo de buena es la liquidez o la solvencia de la empresa a corto plazo, y para ello utiliza el activo circulante y el pasivo circulante, que son las partidas de más corto plazo del balance. Si el test ácido fuese menor… … Wikipedia Español
