开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

若然 · 2023年01月28日

?

  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？

添加评论
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

----------------------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

  • 1

    回答

  • 0

    关注

  • 209

    浏览
相关问题

NO.PZ2016012101000088 问题如下 Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €) A.1.01. B.1.44. C.1.54. is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44 Tassests是什么？如果 是计算current ratio，它需要加入分子吗？

2023-09-02 10:51 1 · 回答

NO.PZ2016012101000088问题如下Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €)A.1.01.B.1.44.C.1.54.is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44Quiratio的等式里面，各项名称实际财务报表中都会有变化？比如教材公式里面讲的是marketable securities，这道题对应的是另一个词组。换了表述我就不认识了，老师能具体系统讲讲各细项么？以及何老师在讲义里说过么？印象不深了。谢谢

2023-01-29 21:17 1 · 回答

NO.PZ2016012101000088 问题如下 Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €) A.1.01. B.1.44. C.1.54. is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44 为什么其他金融资产要算进去？

2022-10-05 19:51 1 · 回答

NO.PZ2016012101000088 问题如下 Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €) A.1.01. B.1.44. C.1.54. is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44 这是什么考点

2022-06-05 21:52 2 · 回答