| 单词 | liquid ratio |
| 释义 | liquid ratio = acid-test ratio, quick ratio A ratio used for assessing the liquidity of a company; it is the ratio of the liquid assets to the current liabilities. The answer is expressed either as a percentage or as x:1. For example, a company with current assets of £25,000 including stock of £15,000 and liabilities of £12,000 will have a liquid ratio of: (£25,000 - £15,000)/£12,000 = 0.83, i.e. 83% or 0.83:1. This may be interpreted as the company having 83 pence of liquid or current assets for every £1 of current liabilities. If, for some reason, the company is obliged to repay the current liabilities immediately there would be insufficient liquid assets to allow it to do so. The company may therefore be forced into a hurried sale of stock at a discount to raise finance. Although there is no rule of thumb, and there are industry differences, a liquid ratio significantly below 1:1 will give rise to concern. The liquid ratio is regarded as an acid test of its solvency and is therefore sometimes called the acid-test ratio. |
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