酸性测试比率 发表评论(0) 编辑词条

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酸性测试比率(Acid-test Ratio)

　　酸性测试比率是一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。

　　 酸性测试比率=(现金 + 应收账款 +短期投资)/流动负债

　　即：

　　Acid-test ratio; liquid ratio; quick ratio The standard IBRD definition is the ratio of cash plus marketable securities plus accounts receivable plus other amounts readily convertible into cash to current liabilities. Other definitions include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.