|Qualified Opinion||An auditor’s opinion mentioned in his report which holds some reservations regarding the process of audit is called as a qualified opinion.|
|Quality Spread||The difference between the yields of Treasury securities and non-Treasury securities, as a result of different ratings or quality, is termed as quality spread.|
|Quasi Affidavit||The loan application is treated as a semi legal document and the declarations made by the borrower in this document are legally binding on him.|
|Quick Ratio||Quick ratio is also called as the acid-test ratio. It measures the company’s liabilities and determines its position to pay off its obligations.|
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