Index of Accounting Terms - Q
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Qualified Dividends
Related Terms: Preferential Dividends, Capital Gains Tax on Dividends
What are Qualified Dividends? Certain types of dividend income from U.S. corporations and qualified foreign corporations that are taxed at lower capital gains rates.
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Qualifying Ratios
Related Terms: Eligibility Ratios, Threshold Ratios
What are Qualifying Ratios? Specific financial ratios used by lenders or other entities to determine an individual's or business's eligibility for a loan, mortgage, or other financial product.
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Quick Assets
Related Terms: Liquid Assets, Near Cash Assets
What are Quick Assets? Assets that can be converted into cash within a short period, typically including cash, marketable securities, and accounts receivable.
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Quick Ratio
Related Terms: Acid-Test Ratio, Liquid Ratio
What is the Quick Ratio? A liquidity ratio that measures a company's ability to meet its short-term obligations with its most liquid assets, excluding inventory.
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