acid-test ratioacid-test ratio 酸性测试比率(Acid-Test Ratio)是一种精确、快速地评估公司流动资产及其能力支付偿债的能力的方法。用以衡量会计在特定期限,公司有没有足够的现金资金去偿还短期债务的方法,通过考虑流动性资金的形式和多样性,即流动资产与短期债务的比率来表示。酸性测试比率的基本原理是公司必须拥有...
酸性测试比率，又被称为速动比率，是一种财务指标，用于评估公司短期内偿还短期负债的能力。这个比率通过比较公司的速动资产与流动负债之间的关系来计算得出。速动资产包括货币资金、短期投资、应收账款和预付款项，但不包括存货和预付账款。计算公式为：速动比率 = (速动资产总额 / 流动负债总额) × ...
acid test ratio的意思沪江词库精选acid test ratio是什么意思、英语单词推荐 酸性测验比率指速动资产(*quick assets)与流动负债(*current liabilities)的比率,系用以测量借款人的偿债能力。当比率超过100%,亦即速动资产大于流动负债时,认为借款人有足够的偿债能力。
If the acid-test ratio is much lower than the current ratio, a company's current assets are highly dependent on inventory. However, this is not a bad sign in all cases, as some business models are inherently dependent on inventory. Retail stores, for example, may have very low acid-...
Define Acid-Test Ratio. Acid-Test Ratio synonyms, Acid-Test Ratio pronunciation, Acid-Test Ratio translation, English dictionary definition of Acid-Test Ratio. n. The arithmetic ratio of current assets to liabilities. American Heritage® Dictionary of
Business Management & Operations Economics, Finance, & Analytics + More What is the Acid Test? The Acid Test Ratio, also known as the Quick Ratio, is a liquidity ratio that measures whether a firm possesses enough short term assets to cover its current lia...
而变现能力的指标的流动比率（Current Ratio）、速动比率（Quick Ratio / Acid Test Ratio）、保守速动...
Learn about acid test ratio in accounting with a simple example. You can also learn other important accounting terms from Zoho Books' accounting dictionary.
acid-test ratio指的是速动比率。他的计算公式是：速动比率=速动资产F/流动负债，其中:速动资产=流动资产-存货；或:速动资产=流动资产-存货预付账款-待摊费用；或:速动资产=货币资金+交易性金融资产+应收账款+应收票据+其他应收款。具体而言：速动比率是指企业速动资产与流动负债的比率，速动资产...
因此~acid test ratio指速动比率。它是衡量企业流动资产中可以立即变现用于偿还流动负债的能力。 保持好奇心,每日,每月,每年,以求寸进。 Stay tuned Wicky小巫 TEFL国际认证英语教师丨BEC高级 高等学校教师资格丨CICPA丨立刻说名师 曾在四大会计师事务所、知名房地产企业供职多年 ...