q-ratio (Tobin's q-ratio)
The ratio of the market value of a firm's securities to the replacement costs of its physical assets.

Quasi-rent
The excess return to an asset above the return necessary to maintain its current service flow.

資料來源：J. Fred Weston, Mark L. Mitchell, and J. Harold Mulherin, “Takeovers, Restructuring, and Corporate Governance”, Forth Edition, Pearson Educational International