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What is Liquid Ratio? - Accounts

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Question

What is Liquid Ratio?

Short Answer
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Solution

The Liquid Ratio, or the Quick Ratio, measures a company’s capacity to pay off current creditors without selling goods. It is a stricter liquidity test than the current ratio since it separates inventories from current assets. The formula of the liquid ration is:

`"Quick Ratio"=("Current Assets − Inventory​")/("Current Liability")`

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Chapter 14: Ratio Analysis - SHORT ANSWER QUESTIONS [Page 14.106]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 14 Ratio Analysis
SHORT ANSWER QUESTIONS | Q 20. | Page 14.106
D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 15 Project Work
PROJECT WORK PROBLEMS | Q 31. | Page P-16
D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 15 Project Work
PROJECT WORK PROBLEMS | Q 9. | Page P-29
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