流动资产与流动负债比率显示该公司不能按时偿还债务。
The acid test ratio shows that the company is unable to pay its debts on time.
正如广义流动资产与短期债务的比率出现大幅度上升所反映的那样,美国公司的资产负债表似乎正在缓慢地得到改善。
Corporations seem to be improving slowly, as reflected in the sharp increase in the ratio of broad liquid assets to short-term debt.
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