# Current Versus Quick Ratio Recheck

Recheck that current and quick ratios were not swapped in a liquidity summary.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Current assets, inventory, current liabilities and the reported ratios.

## Workflow
1. Compute the current ratio as current assets over current liabilities.
2. Compute the quick ratio as current assets minus inventory, over current liabilities.
3. Compare both to the reported values.
4. Return any swap or difference.

## Output contract
period | current_assets | inventory | current_liabilities | current_ratio | quick_ratio | reported_current | reported_quick | match

## Fictional acceptance test
Fictional balance sheet shows current assets 200,000 including inventory 50,000 against liabilities 100,000: current ratio is 2.0 and quick ratio is 1.5; the draft reports them swapped, so both lines are wrong.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/liquidity-ratio/

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