当とう座ざ比ひ率りつ

noun

acid-test ratio; quick ratio

A financial metric measuring a company's ability to meet short-term obligations with its most liquid assets. Used in accounting and corporate finance.

• 当とう座ざ比ひ率りつが1を超こえていれば、短たん期き的てきな支し払はらい能のう力りょくは十じゅう分ぶんと判はん断だんされる。

  If the acid-test ratio exceeds 1, short-term liquidity is considered sufficient.