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若然 · 2023年01月28日

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  1. CFA I
  2. FRA

NO.PZ2016012101000088

问题如下：

Using the information presented in Exhibit 4, the quick ratio for SAP Group at 31 December 2009 is closest to:

Exhibit 4. SAP Group Consolidated Statements of Financial Position (Excerpt: Current Assets Detail)(In millions of €)

选项：

A.

1.01.

B.

1.44.

C.

1.54.

解释：

B  is correct.

The quick ratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financial assets between cash and receivables, it is reasonable to assume these are highly liquid and are probably marketable securities.

解析：quick ratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44

请问，其它非金融资产可以理解为是什么？

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1 个答案

lynn_品职助教 · 2023年01月28日

嗨，爱思考的PZer你好：


最好区分的就是存货，存货是典型的non-financial assets。quick ratio的分子只包含能够快速变现的资产，other non-financial assets不符合quick ratio的标准，如下图所示。

http://qa-prod.oss-cn-beijing.aliyuncs.com/pzadmin/20190318/e8a036164b07b1a75ecb2c6074271475.PNG

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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