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acid test ratio

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20:54 Apr 29, 2009
English to Chinese translations [PRO]
Bus/Financial - Accounting
Additional field(s): Finance (general)
English term or phrase: acid test ratio
Definition from VentureLine:
Acid test ratio is an analysis method used to measure the liquidity of a business by dividing total liquid assets by current liabilities.

Example sentence(s):
  • The acid test ratio is important because it helps to show how healthy a company it is; in terms of being able to pay off any short-term debt is that it may have acquired. Basically, the premise of this ratio was to use as a test for a doom and gloom scenario for a company. Associated Content, Inc.
  • Along with being a viable way to establish the financial health of the company, employing the acid-test ratio to the condition of the corporation can be helpful in avoiding future problems. If the evaluation indicates the company current is working under a negative acid-test ratio, then the time for cutting operating costs and eliminating any expenses that are not central to the ongoing life of the company can help to turn the state of the company into a positive one. Using the acid-test ratio as a way of making sure all resources of the company are being used to best advantage is an important process for businesses of all sizes, from home businesses to multinational corporations. WISEGEEK
  • Investors analyze the acid test ratio, also known as the adroit ratio or the bound ratio. This ratio excludes record and prerewarded expenses, which the flow ratio includes, and it confines assets to money and stuff that the concern can adroitly change to money. This narrow grouping of assets is known as adroit or liquid assets. Designbygreg
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Summary of translations provided
5 +1酸性比率測試
Da Best
4速动比率
wqxm922
4流动比率
chinese_pro


Discussion entries: 2





  

Translations offered


10 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
酸性比率測試


Definition from Wiki:
　　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。

Example sentence(s):
  • 酸性测试比率 Acid Test，Acid Test Ratio 　　定义： 　　一项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，认为借款人又足够的偿债能力。 　　计算方法： 　　（现金 cash +应收账款account receivable + 短期投资short-term investment）÷流动负债 Current Liabilities - Baidu  
Da Best
Hong Kong
Local time: 18:56
Native speaker of: Chinese

Votes in favor of/against selecting this as the best translation of the term asked
Yes  Jean Chao: It is a typo? Shouldn't it be 酸性測試[比率]?--the key word should be "ratio", not "test".
73 days
  -> yes, you are right. it should be 酸性测试比率
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4 days   confidence: Answerer confidence 4/5Answerer confidence 4/5
速动比率


Definition from 12manage.com:
速动比率(Quick Ratio)是用以测量公司资产流动性的一个模型。它的计算方法是，用可以迅速转换成为现金或已属于现金形式的资产，除以流动负债。资产还应减去库存。它是公司财务实力的指标，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。
速动比率也被称作酸性比率测试（Acid-test ratio）。
计算公式：Quick Ratio = Cash + Cash Equivalents + Accounts Receivable / Accruals + Accounts Payable + Notes Payable

Example sentence(s):
  • 速动比率的高低能直接反映企业的短期偿债能力强弱，它是对流动比率的补充，并且比流动比率反映得更加直观可信。如果流动比率较高，但流动资产的流动性却很低，则企业的短期偿债能力仍然不高。 - Baidu  
wqxm922
China
Local time: 18:56
Native speaker of: Chinese
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11 days   confidence: Answerer confidence 4/5Answerer confidence 4/5
流动比率


Definition from own experience or research:
流动比率是流动资产除以负债的比值。

Example sentence(s):
  • 流动比率不得小于1，最好大于2 - jrj.com  
chinese_pro
Local time: 06:56
Native speaker of: Native in ChineseChinese
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