The higher the acid-test ratio, the better able is the business to pay itts current liabilities.

酸性测试比率越高，企业偿还流动负债的能力越强。

The acid-test ratio assumes that all current liabilities are payable immediately and that the debtor will convert the mast liquid assets to cash.

酸性测试比率假定所有的流动负债都需立即偿还，债务人需将最富流动性的资产转为现金。

The quick ratio (or acid-test ratio) is an improvement to the current ratio.

速动比率（或酸性试验比率）是对流动比率的一种改进。