酸性測試比率

出自 MBA智库百科(https://wiki.mbalib.com/)

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酸性測試比率(Acid-test Ratio)

　　酸性測試比率是一項嚴謹的測試，用以衡量一家公司是否擁有足夠的短期資產，在無需出售庫存的情況下解決其短期負債。

　　 酸性測試比率=(現金 + 應收賬款 +短期投資)/流動負債

　　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.

理論上是一項嚴謹的測試，用以衡量一家公司是否擁有足夠的短期資產(即在無需出售庫存的情況下解決其短期負債)的嚴謹的測試。指速動資產(quick assets)與流動負債(current liabilities)的比率，用於測量借款人的償債能力。當比率超過100%，亦即速動資產大於流動負債時，認為借款人有足夠的償債能力。