QR

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QR (quick ratio) - fast liquidity ratio or II degree liquidity.

QR is the ratio of current assets (less current liabilities) less accruals and accruals (if any) to current liabilities (short-term liabilities).

Quick cash ratio is the ability of a company to adjust its current liabilities using cash and cash equivalents and "future cash." It is defined by the following pattern:

It is assumed that the QR should assume a value greater than 1. Bibliography

wiki

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