acid-test, liquid, quick ratio


acid-test, liquid, quick ratio

фр. ratio de trésorerie réduite

исп. relación activo disponible-pasivo corriente

показатель ликвидности; коэффициент лакмусовой бумажки

Согласно стандартному определению Всемирного банка, этот показатель представляет собой отношение наличности в обращении плюс обращающиеся на бирже ценные бумаги плюс текущие вклады плюс другие высоколиквидные активы к текущим обязательствам. В соответствии с другими определениями это: отношение текущих активов минус запасы к текущим пассивам; отношение текущих активов к текущим обязательствам (пассивам); отношение наличных средств и близких к таковым по степени своей ликвидности активов к текущим пассивам; а также отношение наличности плюс текущие вклады плюс рыночная стоимость некоторых инвестиционных вложений к текущим обязательствам. В Латинской Америке более употребим термин relación de prueba ácida, в Испании используется выражение ratio de tesorería.


Финансы и долги. — М.: Весь мир. 1997.

Смотреть что такое "acid-test, liquid, quick ratio" в других словарях:

  • Quick ratio — In finance, the Acid test or quick ratio or liquid ratio measures the ability of a company to use its near cash or quick assets to immediately extinguish or retire its current liabilities. Quick assets include those current assets that presumably …   Wikipedia

  • 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 Ratio — An indicator of a company s short term liquidity. The quick ratio measures a company s ability to meet its short term obligations with its most liquid assets. The higher the quick ratio, the better the position of the company. The quick ratio is… …   Investment dictionary

  • acid quick ratio —  Financial test of solvency comparing a firm’s liquid assets and liabilities …   American business jargon

  • liquid ratio — quick ratio A ratio used for assessing the liquidity of a company; it is the ratio of the liquid assets (i.e. the current assets less the stock) to the current liabilities. Although there is no rule of thumb, and there are industry differences, a …   Accounting dictionary

  • liquid ratio — quick ratio A ratio used for assessing the liquidity of a company; it is the ratio of the liquid assets (i. e. the current assets less the stock) to the current liabilities For example, a company has current assets of £250, 000, including stock… …   Big dictionary of business and management

  • 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 — 1. To prove; to try a substance; to determine the chemical nature of a substance by means of reagents. 2. A method of examination, as to determine the presence or absence of a definite disease or of some substance in any of the fluids, tissues,… …   Medical dictionary

  • liquidity ratio — /lɪ kwɪdɪti ˌreɪʃiəυ/ noun a ratio of liquid assets (that is, current assets less stocks, but including debtors) to current liabilities, giving an indication of a company’s solvency. Also called acid test ratio, quick ratio …   Dictionary of banking and finance

  • 2008 Chinese milk scandal — For timeline of events in the contamination, see Timeline of the 2008 Chinese milk scandal. Stripped shelves in a supermarket in China as a result of the contamination (September 2008) The 2008 Chinese milk scandal was a food safety incident in… …   Wikipedia


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