IOU is an informal debt instrument in the form of a written promise to pay back money owed; e.g., personal loans and professional services.
ACV see ACTUAL CASH VALUE.
CASH RATIO is a refinement to the QUICK RATIO. It is the ratio of cash and marketable securities to current liabilities. The CASH RATIO indicates the extent to which liabilities could be liquidated immediately. Sometimes called LIQUIDITY RATIO.
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