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In finance, the quick ratio, also known as the acid-test ratio, is a liquidity ratio that measures the ability of a company to use near-cash assets (or 'quick' assets) to extinguish or retire current liabilities immediately. It is the ratio between quick assets and current liabilities. A normal liquid ratio is considered to be 1:1.
Quick ratio (also known as an acid test) or current ratio, accounting ratios used to determine the liquidity of a business entity; In accounting, the liquidity ratio expresses a company's ability to repay short-term creditors out of its total cash. It is the result of dividing the total cash by short-term borrowings.
Financial analysts also employ the "acid test" nickname for the quick ratio method, which assesses the liquidity of a business. The term "acid test" took on a different meaning in the realm of experiences with the psychedelic drug LSD, [9] popularized by the Merry Pranksters. This association stems from the drug's colloquial name, "acid" (which ...
In chemistry, acid value (AV, acid number, neutralization number or acidity) is a number used to quantify the acidity of a given chemical substance.It is the quantity of base (usually potassium hydroxide (KOH)), expressed as milligrams of KOH required to neutralize the acidic constituents in 1 gram of a sample.
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The name "Acid Test" was coined by Kesey, after the term "acid test" used by gold miners in the 1850s.He began throwing parties at his farm at La Honda, California. [2] The Merry Pranksters were central to organizing the Acid Tests, including Pranksters such as Lee Quarnstrom and Neal Cassady.
Quick ratio, or acid-test ratio, a type of financial liquidity ratio; Acid Tests, parties in San Francisco in the mid-1960s centered on use of the drug LSD; See also
Para-aminohippurate (PAH) clearance is a method used in renal physiology to measure renal plasma flow, which is a measure of renal function. [citation needed]PAH is completely removed from blood that passes through the kidneys (PAH undergoes both glomerular filtration and tubular secretion), and therefore the rate at which the kidneys can clear PAH from the blood reflects total renal plasma flow.