Acid Test

Let’s learn some business terms, shall we? The Acid Test is a ratio used to determine if a company has enough short-term assets to cover its immediate liabilities without selling off its inventory. It is a useful ratio to know if you are looking at investing in a business. You can figure out the acid test ratio by this simple equation (Cash + Accounts Receivable +Short-term Investments)/Current Liabilities. Pretty simple, huh?

Another useful ratio is the Current Ratio. The current ratio measures liquidity of a business. The equation for this one is simpler: Current Assets/Current Liabilities.

There, don’t you feel smarter now? Two and a half years ago I would have thought that the acid test was something you did to see if someone was high on LSD. I would have guessed that a current ratio was something that measured electricity. I had no idea what they were, or how they were used. I didn’t even know they existed. I was ignorant of their existence.

That all changed when I went back to college. At the tender age of 50 I began attending Western Governors University. I received my Bachelor of Science in Business Management (yes, a BS in BM, insert your own joke here). I liked it so much that I followed it up with a Masters Degree in Business Management, which I received this past week. Now I is learned. Sorry, I couldn’t resist.

Once I began studying, I learned about the Acid test, the Current Ratio and a whole host of other things that I previously didn’t know. What was the difference? I had been exposed to them, I had been taught and experienced them.

My ignorance of these ratios didn’t mean that they didn’t exist. The fact that I had no knowledge about them, and hadn’t experienced them didn’t mean they weren’t there. I just hadn’t grasped them.

I hear people all the time that are so sure that God doesn’t exist. Why are they sure? Because they just know. They are positive because they have decided their ignorance is knowledge. Now, don’t get excited about the word ignorance, it is very fitting here. The dictionary describes ignorance as, “lacking information on a subject or fact.” You may be ignorant of something because you have never learned it or been exposed to it. I am ignorant of quantum mechanics, where socks go in the dryer and the hardening of Jell-O. Quantum mechanics still exists, socks still disappear, and Jell-O still hardens. My ignorance does not change their existence or work.

In the same way, our ignorance of God doesn’t change the fact that he exists. He still works in the lives of people, he still sent his son to die for us. He still loves us unconditionally. Nothing about our ignorance changes God, but our knowledge of him can change us forever.

John 3:16 says, “This is how much God loved the world: He gave his Son, his one and only Son. And this is why: so that no one need be destroyed; by believing in him anyone can have a whole and lasting life.”

Whether you believe in God or not, he sent his son to die for you. He didn’t ask you whether you wanted him to or not. He didn’t say, “Well, I’ll send my son for some of them, but not all of them.” Nope, he sent Jesus for the whole world, and that is what Christmas is all about. It is a reminder that God loved us so much he sent his son to die for us. If you look close enough at the manger you will see the shadow of a cross.

Are you willing to learn about Jesus? This time of year is a great time to do it.

Passing God’s acid test… Jerry

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