acid ratio test

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. . 1990.

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  • 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

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  • 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

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