Q
QuestionAccounting

"The acid-test ratio is computed by dividing: a. current assets by current liabilities b. quick assets by current liabilities c. long-term liabilities by current liabilities d. stockholder's equity by current liabilities"
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Answer

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Step 1:
I'll solve this accounting problem step by step:

Step 2:
: Understand the Acid-Test Ratio Definition

The acid-test ratio (also called the quick ratio) is a liquidity measure that assesses a company's ability to pay short-term liabilities using its most liquid assets.

Step 3:
: Identify the Components

- Quick assets include: - Cash - Marketable securities - Accounts receivable - These are the most liquid current assets that can be quickly converted to cash

Step 4:
: Analyze the Given Options

d. $$\frac{\text{Stockholder's Equity}}{\text{Current Liabilities}}$$ - This is not related to liquidity
b. \frac{\text{Quick Assets}}{\text{Current Liabilities}} - This is the CORRECT definition of the acid-test ratio

Final Answer

Quick assets by current liabilities is the correct definition of the acid-test ratio.