Jisho

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Noun
1. acid-test ratio; quick ratio; cash-to-current-liabilities ratio
Wikipedia definition
2. Quick ratioIn finance, the Acid-test or quick ratio or liquid ratio measures the ability of a company to use its near cash or quick assets to extinguish or retire its current liabilities immediately. Quick assets include those current assets that presumably can be quickly converted to cash at close to their book values. A company with a Quick Ratio of less than 1 cannot currently pay back its current liabilities. Note that Inventory is excluded from the sum of assets financially.
Read “Quick ratio” on English Wikipedia
Read “当座比率” on Japanese Wikipedia
Read “Quick ratio” on DBpedia

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