另外还 将涉及一些较为传统的指标，如流动比率(Current ratio)、速动比率(Acid test ratio)。本章仍以O S公 司为例，该公司的资产负债表和损益报告已在第2章给出。
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... Acid test 酸性试验，资产流动性测试 Acid test ratio 酸性试验比率，速动比率 Acknowledgement 收货回单，接受订货，承认债务通知 ...
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... 流动比率 Current ratio 速动比率 Quick ratio 酸性实验比率 Acid test ratio 合并财务报表 Consolidated financial statements ...
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The acid test ratio shows that the company is unable to pay its debts on time.
流动资产与流动负债比率显示该公司不能按时偿还债务。
It is also called acid test ratio which is calculated by deducting inventories from current assets and then dividing the remainder by current liabilities.
也称为酸性测试比率，是现金类资产对流动负债的比率关系。
The quick ratio (or acid-test ratio) is an improvement to the current ratio.
速动比率(或酸性试验比率)是对流动比率的一种改进。
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