{"id":24445,"date":"2025-08-13T18:14:41","date_gmt":"2025-08-13T18:14:41","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-acid-test-quick-ratio\/"},"modified":"2025-08-13T20:38:59","modified_gmt":"2025-08-13T20:38:59","slug":"lesson-9-acid-test-quick-ratio","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-acid-test-quick-ratio\/","title":{"rendered":"Lesson 9: ACID-TEST (quick) RATIO"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24445\" class=\"elementor elementor-24445\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a871b09 e-con-full e-flex e-con e-parent\" data-id=\"a871b09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-514a7e5 e-con-full e-flex e-con e-child\" data-id=\"514a7e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0fc775e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"0fc775e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-063d4cb e-con-full e-flex e-con e-child\" data-id=\"063d4cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e11fd3d exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"e11fd3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 9: Financial Statement Analysis\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-359d3a8 e-flex e-con-boxed e-con e-parent\" data-id=\"359d3a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-424c2bc exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"424c2bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">ACID-TEST (quick) RATIO\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b200d11 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"b200d11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">The acid-test (quick) ratio is a measure of a company&#8217;s immediate short-term liquidity.<\/span><\/h5><h5><span style=\"color: #000080;\">Example:<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79e3521 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"79e3521\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"490\" height=\"239\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ACID-TEST-quick-RATIO1.png\" class=\"attachment-large size-large wp-image-24574\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ACID-TEST-quick-RATIO1.png 490w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ACID-TEST-quick-RATIO1-300x146.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ACID-TEST-quick-RATIO1-18x9.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ACID-TEST-quick-RATIO1-103x50.png 103w\" sizes=\"(max-width: 490px) 100vw, 490px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2db085c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"2db085c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"507\" height=\"239\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ACID-TEST-quick-RATIO2.png\" class=\"attachment-large size-large wp-image-24575\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ACID-TEST-quick-RATIO2.png 507w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ACID-TEST-quick-RATIO2-300x141.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ACID-TEST-quick-RATIO2-18x8.png 18w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/ACID-TEST-quick-RATIO2-106x50.png 106w\" sizes=\"(max-width: 507px) 100vw, 507px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df78de8 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"df78de8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">The ratio has declined in 2013. Is an acid-test ratio of 1.02:1 adequate.<\/span><\/h5><h5><span style=\"color: #000080;\">This depends on the industry and the economy.<\/span><\/h5><h5><span style=\"color: #000080;\">When compared with the industry average of 0.70:1 and Macy&#8217;s (competitor) of 0.47:1, Quality&#8217;s acid-test ratio seems adequate<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-24445","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 9: ACID-TEST (quick) RATIO - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-9-acid-test-quick-ratio\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 9: ACID-TEST (quick) RATIO - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 9: Financial Statement Analysis ACID-TEST (quick) RATIO The acid-test (quick) ratio is a measure of a company&#8217;s immediate short-term liquidity. Example: The ratio has declined in 2013. Is an acid-test ratio of 1.02:1 adequate. This depends on the industry and the economy. 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