NO.PZ2016012102000090
问题如下：
PZ company's current ratio is 2. If the accounts payable are settled most of them from the cash account, the:
选项：
A. Denominator would increase, resulting in a lower current ratio.
B. Denominator would decrease, resulting in a higher current ratio.
C. Numerator and denominator would not be changed leaving the current ratio unchanged.
解释：
B
Current ratio = current assets / current liabilities. If AP decreases and cash decreases, then the denominator falls and the numerator falls as well, because ratio is larger than 1, the current ratio increases.
考点：Current ratio（流动比率）的计算
流动比率=流动资产/流动负债。 如果用现金支付应付账款（隐含的意思是现金和应付账款以同样金额减少），流动资产和流动负债同时减少，即流动比率的分子分母减少同样金额，但由于原本流动比率大于1，分子分母同样金额的减少，会导致流动比率变大
老师，您好。请问这个分数大于1，为什么分子分母上下同时减去相同的数，会使得数值变大？谢谢。
