中等bafs-u08-d03
The quick ratio is normally calculated by:
A. Taking current assets, excluding inventory, then dividing by current liabilities✓ 答案
B. Dividing current assets by total assets
C. Adding inventory to current liabilities
D. Dividing net profit by inventory
解說
The quick ratio, sometimes called the acid-test ratio, removes inventory because stock may not be quickly converted into cash. It is a stricter test of short-term solvency than the current ratio.