| 单词 | acid test ratio |
| 释义 | > as lemmasacid test ratio acid test ratio n. Business and Finance a liquidity ratio used in estimating the ability of an enterprise to meet its current obligations, and usually calculated as the ratio of liquid assets to current liabilities. ΘΚΠ society > occupation and work > study of work > [noun] > specific studies or techniques time study1904 motion study1911 work study1921 acid test ratio1925 network analysis1930 methods study1932 methods engineering1939 methods–time measurement1948 activity sampling1956 rhochrematics1960 1925 S. Gilman Analyzing Financial Statements iv. 152 For the latest balance sheet..calculate the ‘acid test’ ratio. 1978 Business Week 11 Dec. 112 The acid-test ratio—cash, cash equivalents, and receivables divided by current liabilities—declined to .94 from 1.3 the year before. 2002 E. McLaney & P. Atrill Accounting (rev. ed.) vii. 211 The acid test ratio represents a more stringent test of liquidity. < as lemmas |
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