经济金融英汉词典
制作人: 中国人民银行研究生部 龙飞虎
制作年月: 2004 年1 月27 日

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内容：

acid-test ratio; liquid ratio; quick ratio
The standard IBRD definition is the ratio of cash plus marketable securities plus accounts receivable plus other amounts readily convertible into cash to current liabilities. Other definitions include ratio of current assets less inventories to current liabilities, ratio of quick assets to current liabilities, ratio of cash plus near-cash assets to current liabilities, and ratio of cash plus accounts receivable plus the market value of selected investments to current liabilities.
酸性试验比率；流动比率；速动比率
国际复兴开发银行的标准定义是现金、可出售证券、应收帐款和其他随时可兑换成现金的总额与流动负债之间的比率。其他定义还有：流动资产减去存货与流动负债的比率；速动资产与流动负债的比率；现金加近似现金的资产与流动负债的比率；现金、应收帐款和某些投资的市价与流动负债的比率等。