Construct · 2 fields · 2 citations
One name. Different field. Different construct. One map.
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In chemistry, acid refers to a substance that donates protons or accepts electron pairs. This meaning comes from Brown (2008) in Chemistry: The central science. Here acid is not the acid-test ratio, liquid assets measured against current liabilities.[1]
In accounting, acid refers to the acid-test ratio, liquid assets measured against current liabilities. This meaning comes from Needles (1981) in Principles of Accounting. Here acid is not a substance that donates protons or accepts electron pairs.[2]
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