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Qualified purchasers
Qualified retirement plan
Quick assets
Quick ratio
Quotation

Qualified purchasers: Under the Investment Company Act of 1940, individuals with investments of at least $5 million or persons who have discretion over investments of at least $25 million for their own accounts or the accounts of other qualified purchasers. Exemptions from the definition of an investment company are allowed for companies who sell their shares only to qualified purchasers.

Qualified retirement plan: A pension, profit sharing, or stock bonus plan set up by an employer to provide retirement benefits for employees that qualifies for special tax treatment. In general, a plan qualifies if participation in the plan and benefits do not discriminate in favor of the employer's key employees.

Quick assets: Assets that can readily be converted to cash, including marketable securities, accounts receivable, and checking accounts.

Quick ratio: The ratio between quick assets and current liabilities. This is a measure of the liquidity of the company.

Quotation: A bid price or asked price given by a dealer. A two-sided quotation would include both a bid and asked price.