Una dintre cele trei raporturi financiare folosite pentru a analiza lichiditatile unei firme; se calculeaza prin impartirea valorii bunurilor la obligatiile curente. Vezi Acid-Test Ratio; Current Ratio.
One of three financial ratios commonly used to evaluate a firm's liquidity; calculated by dividing current assets less stock on hand by current liabilities. See Acid-Test Ratio; Current Ratio.