酸性測(cè)試比率是一項(xiàng)嚴(yán)謹(jǐn)?shù)臏y(cè)試，用以衡量一家公司是否擁有足夠的短期資產(chǎn)，在無需出售庫(kù)存的情況下解決其短期負(fù)債。

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.