The acid$-$test $($quick$)$ ratio$$a$.$ is used to quickly determine a company's solvency and long$-$term debt paying ability.b$.$ relates cash, short$-$term investments, and net receivables to current liabilities.c$.$ is calculated by taking one item from the income statement and one item from the balance sheet.d$.$ is the same as the current ratio except it is rounded to the nearest whole percent.