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GLOSSARY OF BUSINESS AND FINANCIAL TERMS

Q


QUANTUM MERUIT - The amount that should be paid as merited by the extent and quality of the original service performed in contract.

QUICK RATIO - Current assets minus inventory, divided by current liabilities. This ratio measures how easily a business can raise cash by selling its most liquid assets to meet its liabilities. Sometimes called acid test ratio.

QUORUM - The minimum number of people that must be present at a duly constituted meeting of an business organization to transact business on behalf of that organization.


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