英语词汇“acid test ratio”的读音、翻译、释义、用法及例句-语文网

词汇	acid test ratio
释义	acid test ratio 酸性测验比率指速动资产(quick assets)与流动负债(current liabilities)的比率，系用以测量借款人的偿债能力。当比率超过100%，亦即速动资产大於流动负债时，认为借款人有足够的偿债能力。
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