酸性测试比率

2018年9月13日 LegalLingo 0Comments

A stringent test that indicates if a firm has enough short-term assets to cover its immediate liabilities, without selling inventory.

(Cash+Accounts Receivable+Short-term Investments) ÷ Current Liabilities

 

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。

计算方法:(现金 + 应收账款 +短期投资) ÷ 流动负债