酸性测试比率（Acid test ratio），又称为速动比率(Quick ratio)，用以检测企业在短期内可变现偿还流动负债的能力。速动比率越高，表示企业短期偿债能力越佳。计算方式为：现金＋应收帐款＋短期投资/流动负债。

acid-test ratio
Definition
The ratio of current assets less inventories to total current liabilities. This ratio is the most stringent measure of how well the company is covering its short-term obligations, since the ratio only considers that part of current assets which can be turned into cash immediately (thus the exclusion of inventories). The ratio tells creditors how much of the company's short term debt can be met by selling all the company's liquid assets at very short notice. also called acid-test ratio.

To be solved: 为什么叫酸性测试比率呢？

难道是因为这个比率能很快反映出一个公司偿还短期债务的能力？