NO.PZ2019120301000062
问题如下:
Exhibit 1: Common-Size Balance Sheets for Company A, Company B, and Sector Average
The quick ratio for Company A is closest to:
选项:
A.0.43.
B.0.57.
C.1.00.
解释:
SolutionA is correct. The quick ratio is defined as (Cash and cash equivalents + Marketable securities + receivables) ÷ Current liabilities. For Company A, this calculation is (5 + 5 + 5)/35 = 0.43.
quick ratio的分子为什么不能是total current asset-inventory?