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An indicator of a company’s ability to pay its short term liabilities with its short term assets. Sometimes this is referred to as the quick ratio (QR). This analyses the amount of liquidity provided by the current assets, taking into account all the elements of the current assets (cash and cash equivalents, short-term investments and accounts receivable) except inventory, to see whether it´s possible to pay back the current short-term liabilities.
On occasions, this can be called the Second Degree liquidity measurement. Given the selective analysis that is performed on liquidity, some authors identify this as a reduced liquidity, strict liquidity or immediate solvency.