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。
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。
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