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Quick Ratio
A liquidity ratio that measures a company's ability to meet its short-term obligations with its most liquid assets, excluding inventory.
Assets
Resources owned or controlled by a business or individual, which are expected to produce future economic benefits.
Liabilities
Financial obligations or debts owed by a business or individual to others, which must be paid in the future.
Journalize
The act of recording business transactions in the chronological order of occurrence within the accounting journals.
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