Test Ácido

Una medida de liquidez: efectivo más equivalentes de efectivo más cuentas por cobrar dividido por el total de pasivos corrientes. Es una medida más estricta de la liquidez a corto plazo que el coeficiente de solvencia porque excluye las existencias del activo circulante (lo que supone que el pasivo circulante no puede pagarse con existencias).

Synonyms:

Quick Ratio

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