acid test ratio

简明释义

流动资产与流动负债的比率

英英释义

例句

1.Investors often look at the acid test ratio 速动比率 to assess a firm's liquidity during economic downturns.

投资者通常查看acid test ratio 速动比率 来评估公司在经济低迷时期的流动性。

2.Before investing, I always check the acid test ratio 速动比率 of the business to ensure it has enough liquid assets.

在投资之前，我总是检查企业的acid test ratio 速动比率 以确保它有足够的流动资产。

3.The company’s acid test ratio 速动比率 indicates that it can cover its short-term liabilities without relying on inventory.

公司的acid test ratio 速动比率 表明它可以在不依赖库存的情况下偿还短期负债。

4.The acid test ratio 速动比率 is a more stringent measure of liquidity than the current ratio.

与流动比率相比，acid test ratio 速动比率 是一种更严格的流动性衡量标准。

5.A high acid test ratio 速动比率 suggests that the company is in a good position to pay off its current obligations.

较高的acid test ratio 速动比率 表明公司有良好的能力偿还当前债务。

作文

The financial health of a company is often assessed through various ratios, one of the most important being the acid test ratio. This ratio is crucial for investors and creditors as it provides insight into a company's ability to meet its short-term liabilities without relying on the sale of inventory. In essence, the acid test ratio measures a company's immediate liquidity position by comparing its most liquid assets to its current liabilities. Liquid assets include cash, cash equivalents, and accounts receivable, while current liabilities encompass obligations due within a year. To calculate the acid test ratio, the formula is straightforward: Acid Test Ratio = (Current Assets - Inventory) / Current Liabilities.This calculation helps determine if a company can cover its short-term debts with its most liquid assets. A ratio of 1 or above is generally considered healthy, indicating that the company has enough liquid assets to pay off its current liabilities. Conversely, a ratio below 1 suggests potential liquidity issues, meaning the company may struggle to meet its short-term obligations. Understanding the acid test ratio is particularly important in industries where inventory turnover is slow, or where the inventory itself may not be easily convertible to cash. For instance, in the manufacturing sector, companies may hold large amounts of inventory that could take time to sell. In such cases, relying solely on current assets, including inventory, may not provide an accurate picture of financial stability. Therefore, the acid test ratio serves as a more conservative measure of liquidity. Moreover, the acid test ratio is especially relevant during economic downturns when cash flow may be strained. Investors often scrutinize this ratio to gauge a company's resilience in tough times. Companies with a strong acid test ratio are viewed as more capable of weathering financial storms, making them more attractive to potential investors. In addition to its role in assessing liquidity, the acid test ratio can also be a useful tool for internal management. By regularly monitoring this ratio, management can identify trends over time and make informed decisions regarding cash management, operational efficiency, and funding strategies. For example, if the acid test ratio shows a declining trend, it may prompt management to reevaluate their inventory levels or tighten credit policies on accounts receivable. In conclusion, the acid test ratio is an essential indicator of a company's financial health, providing valuable insights into its liquidity position. By focusing on the most liquid assets, this ratio helps stakeholders understand the company's ability to meet short-term obligations without relying on inventory sales. As such, it is a critical tool for investors, creditors, and management alike, ensuring that they have a clear understanding of the company's financial stability in both favorable and challenging economic conditions.

公司的财务健康状况通常通过各种比率进行评估，其中最重要的一个是酸性测试比率。这个比率对于投资者和债权人至关重要，因为它提供了公司在不依赖于出售库存的情况下满足短期负债的能力的洞察。实质上，酸性测试比率通过将公司的最流动资产与其当前负债进行比较来衡量公司的即时流动性状况。流动资产包括现金、现金等价物和应收账款，而当前负债则包括一年内到期的义务。计算酸性测试比率的公式很简单：酸性测试比率 = (流动资产 - 库存) / 当前负债。这个计算帮助确定公司是否能够用其最流动的资产覆盖短期债务。一般认为，1或以上的比率被视为健康，表明公司有足够的流动资产来偿还当前负债。相反，低于1的比率则表明潜在的流动性问题，这意味着公司可能难以满足短期义务。理解酸性测试比率在库存周转缓慢或库存本身可能不易转化为现金的行业尤为重要。例如，在制造业中，公司可能会持有大量的库存，这些库存可能需要时间才能出售。在这种情况下，仅仅依靠包括库存的流动资产可能无法提供财务稳定性的准确图景。因此，酸性测试比率作为一种更保守的流动性衡量标准。此外，酸性测试比率在经济衰退期间尤其相关，因为现金流可能受到压力。投资者通常会仔细审查这一比率，以评估公司在困难时期的韧性。拥有强大酸性测试比率的公司被视为更有能力应对财务风暴，使它们对潜在投资者更具吸引力。除了在评估流动性方面的作用外，酸性测试比率也可以成为内部管理的有用工具。通过定期监控这一比率，管理层可以识别趋势并就现金管理、运营效率和融资策略做出明智的决策。例如，如果酸性测试比率显示出下降趋势，可能会促使管理层重新评估库存水平或收紧应收账款的信用政策。总之，酸性测试比率是公司财务健康的重要指标，为其流动性状况提供了宝贵的见解。通过关注最流动的资产，这一比率帮助利益相关者了解公司在不依赖于库存销售的情况下满足短期义务的能力。因此，它是投资者、债权人和管理层的重要工具，确保他们在良好和困难的经济条件下都能清晰地了解公司的财务稳定性。