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acid test ratio

Japanese translation: 酸性試験比率 or 当座比率


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:acid test ratio
Japanese translation:酸性試験比率 or 当座比率
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20:54 Apr 29, 2009
English to Japanese translations [PRO]
Bus/Financial - Accounting
Additional field(s): Finance (general)
English term or phrase: acid test ratio
Definition from VentureLine:
Acid test ratio is an analysis method used to measure the liquidity of a business by dividing total liquid assets by current liabilities.

Example sentence(s):
  • The acid test ratio is important because it helps to show how healthy a company it is; in terms of being able to pay off any short-term debt is that it may have acquired. Basically, the premise of this ratio was to use as a test for a doom and gloom scenario for a company. Associated Content, Inc.
  • Along with being a viable way to establish the financial health of the company, employing the acid-test ratio to the condition of the corporation can be helpful in avoiding future problems. If the evaluation indicates the company current is working under a negative acid-test ratio, then the time for cutting operating costs and eliminating any expenses that are not central to the ongoing life of the company can help to turn the state of the company into a positive one. Using the acid-test ratio as a way of making sure all resources of the company are being used to best advantage is an important process for businesses of all sizes, from home businesses to multinational corporations. WISEGEEK
  • Investors analyze the acid test ratio, also known as the adroit ratio or the bound ratio. This ratio excludes record and prerewarded expenses, which the flow ratio includes, and it confines assets to money and stuff that the concern can adroitly change to money. This narrow grouping of assets is known as adroit or liquid assets. Designbygreg
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This question was created by:
 Enrique
Argentina


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酸性試験比率 or 当座比率
Definition:
当座比率<とうざひりつ>quick ratio
当座資産/流動負債×100 (%)
酸性試験比率ともいう。1年以内に支払わなければならない負債(流動負債)に対して、すぐに現金化できる資産(流動資産)がどの程度あるか、を示す指標。100%以上が理想的とされる。(1対1の原則)。比率が100%ということは、当面支払の心配がないことを意味する。
Selected response from:

kokuritsu
Grading comment
4 KudoZ points were awarded for this answer



Summary of translations provided
5 +2酸性試験比率 or 当座比率
kokuritsu


  

Translations offered


10 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
酸性試験比率 or 当座比率


Definition from ナビゲート:
当座比率<とうざひりつ>quick ratio
当座資産/流動負債×100 (%)
酸性試験比率ともいう。1年以内に支払わなければならない負債(流動負債)に対して、すぐに現金化できる資産(流動資産)がどの程度あるか、を示す指標。100%以上が理想的とされる。(1対1の原則)。比率が100%ということは、当面支払の心配がないことを意味する。

Example sentence(s):
  • 当座比率とは、流動比率の分子のに置き換えたものです。流動資産には(商品・製品、仕掛品等)」などが含まれていますが、たな卸資産を資金化するには「生産―販売活動」を経なければなりません。さらには、売れ残りの過剰在庫が含まれる可能性があります。そのため、流動比率だけではその支払い能力を十分に測定することができません。 - インフォバンク  
  • Acid-test ratio 酸性試験比率:流動性分析の指標の一つ、当座資産/流動負債 (Quick ratio) - Modern English-Japanese Dictionary of Ac  
  • 当座資産:流動資産から現金化の遅い棚卸資産等を除いた当座資産と流動負債の割合により流動性を吟味する指標。酸性試験比率とも言われ、支払手段を当座資産に絞って、流動負債をどの程度支払うことができるかを検討する比率である。 - TAC  

Explanation:
The second example sentence is quoted from a published E-J dictionary available over the net.
kokuritsu
Local time: 10:56
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 13

Votes in favor of/against selecting this as the best translation of the term asked
Yes  Yasutomo Kanazawa: 酸性比率でもオッケーですね。
22 days
  -> ありがとうございます。仰る通りです。

Yes  michiko tsumura
25 days
  -> 有難うございます。
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