The acidtestratio shows that the company is unable to pay its debts on time.
流动资产与流动负债比率显示该公司不能按时偿还债务。
2
It is also called acidtestratio which is calculated by deducting inventories from current assets and then dividing the remainder by current liabilities.
也称为酸性测试比率，是现金类资产对流动负债的比率关系。
3
The quick ratio (or acid-testratio) is an improvement to the current ratio.