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Question
[...] eliminates less liquid assets, such as inventory and pre-paid expenses, from the current ratio.
Answer
Quick Ratio (Acid-Test Ratio)

Question
[...] eliminates less liquid assets, such as inventory and pre-paid expenses, from the current ratio.
Answer
?

Question
[...] eliminates less liquid assets, such as inventory and pre-paid expenses, from the current ratio.
Answer
Quick Ratio (Acid-Test Ratio)
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Subject 5. Uses and Analysis of the Balance Sheet
of dollars of current assets available to meet current obligations. It is the best-known liquidity measure. A current ratio of less than 1 indicates the company has negative working capital. <span>Quick Ratio (Acid-Test Ratio) eliminates less liquid assets, such as inventory and pre-paid expenses, from the current ratio. If inventory is not moving, the quick ratio is a better indicator of cash and near-cash items that will be available to meet current obligations. &

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