acid-test ratio


acid-test ratio
фин. = quick ratio

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коэффициент лакмусовой бумажки (или быстрых или ликвидных активов): отношение текущих активов компании (наличные деньги, рыночные ценные бумаги, текущие поступления) минус запасы и незавершенное производство к текущим пассивам; показатель ликвидности компании; коэффициент со значением более единицы считается удовлетворительным; см. current assets; = current ratio; liquidity ratio; quick ratio.
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коэффициент срочной ликвидности
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Индекс критической оценки
. Также называется Quick ratio (индекс ликвидности), отношение текущих активов (за вычетом товарно-материальных запасов, еще не оплаченных и авансовых статей) к текущим обязательствам . Also called the quick ratio, it's equal to the sum of cash, short-term investments and net current receivables divided by current liabilities. It's a measure of whether or not the business could pay all its current liabilities if they came due immediately. Инвестиционная деятельность .

Англо-русский экономический словарь.

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

  • 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

  • Acid-Test Ratio — A stringent indicator that determines whether a firm has enough short term assets to cover its immediate liabilities without selling inventory. The acid test ratio is far more strenuous than the working capital ratio, primarily because the… …   Investment dictionary

  • Acid Test Ratio — Liquiditätsgrade sind insbesondere in der Unternehmensfinanzierung und der Finanzbuchhaltung verwendete betriebswirtschaftliche Kennzahlen, mit denen die Fähigkeit eines Unternehmens, seinen Zahlungsverpflichtungen fristgerecht nachzukommen,… …   Deutsch Wikipedia

  • 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

  • acid test ratio — / æsɪd test reɪʃɪəυ/ noun same as liquidity ratio …   Dictionary of banking and finance

  • Acid-test ratio — Also called the quick ratio, the ratio of current assets minus inventories, accruals, and prepaid items to current liabilities. The New York Times Financial Glossary …   Financial and business terms

  • acid test ratio — a ratio of cash, receivables, and marketable securities to current liabilities, used in determining credit risks. * * * …   Universalium

  • acid-test ratio — See: liquid ratio …   Accounting dictionary

  • acid-test ratio — See liquid ratio …   Big dictionary of business and management

  • acid test ratio — a ratio of cash, receivables, and marketable securities to current liabilities, used in determining credit risks …   Useful english dictionary

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


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