ACIDTEST RATIO

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коэффициент лакмусовой бумажки (или быстрых или ликвидных активов): отношение текущих активов компании (наличные деньги, рыночные ценные бумаги, текущие поступления) минус запасы и незавершенное производство к текущим пассивам; показатель ликвидности компании; коэффициент со значением более единицы считается удовлетворительным;см. current assets;= current ratio; liquidity ratio; quick ratio..Также называется Quick ratio (индекс ликвидности), отношение текущих активов (за вычетом товарно-материальных запасов, еще не оплаченных и авансовых статей) к текущим обязательствам.Also called the quick ratio, it's equal to the sum of cash, short-term investments and net current receivables divided by current liabilities. It's a measure of whether or not the business could pay all its current liabilities if they came due immediately.Инвестиционная деятельность.

A stringent indicator that determines whether a firm has enough short-term assets to cover its immediate liabilities without selling inventory. The acid-test ratio is far more strenuous than the working capital ratio, primarily because the working capital ratio allows for the inclusion of inventory assets.

Calculated by:

Companies with ratios of less than 1 cannot pay their current liabilities and should be looked at with extreme caution. Furthermore, if the acid-test ratio is much lower than the working capital ratio, it means current assets are highly dependent on inventory. Retail stores are examples of this type of business.

The term comes from the way gold miners would test whether their findings were real gold nuggets. Unlike other metals, gold does not corrode in acid; if the nugget didn't dissolve when submerged in acid, it was said to have passed the acid test. If a company's financial statements pass the figurative acid test, this indicates its financial integrity.

См.: liquid ratio (коэффициент ликвидности).

▷ «quick ratio»