酸性测试比率

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酸性测试比率(Acid-test Ratio)

　　酸性测试比率是一项严谨的测试，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。

　　 酸性测试比率=(现金 + 应收账款 +短期投资)/流动负债

　　即：

　　Acid-test ratio; liquid ratio; quick ratio The standard IBRD definition is the ratio of cash plus marketable securities plus accounts receivable plus other amounts readily convertible into cash to current liabilities. Other definitions include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.

理论上是一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产(即在无需出售库存的情况下解决其短期负债)的严谨的测试。指速动资产(quick assets)与流动负债(current liabilities)的比率，用于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。