Engineering Economics
The more critical (or severe) test of the firm's liquidity can be judged by:

Debts ratio
Acid-Test (or Quick) ratio
Liquidity ratio
Current ratio

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Engineering Economics
Pick up the correct reason for making conceptual (or preliminary) estimate from the following:

To check quotations from contractors and/or sub-contractors
All of these
To compute target estimate for the owner while drawing and specifications are in initial stage
To have a check on a definitive cost estimate

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