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Viola欧拉 · 2023年01月29日

题目和讲义各项表述方法对不上？

  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

Quick ratio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

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王园圆_品职助教 · 2023年01月29日

嗨，从没放弃的小努力你好：


同学你好，根据何老师上课的公式，可能和本题不能做到完全的一一对应，所以助教这里建议你可以通过quick ratio的本源含义来记忆这个公式并识别B/S表中的相应内容

以下是原版书对应内容的截图，黄色部分强调了，quick ratio的分子仅包含可能迅速被转换成现金的一些会计科目。而B/S表上一般是从上到下流动性依次减弱

我们再看本题，我们知道receivables肯定是包含在quick ratio的分子中的，按照流动性递减原则，那在本题中的Trade and other receivables 及之上的项目大概率流动性都比较强，可以转换为现金，所以应该计入quick ratio的分子

其实，本题主要的疑问就是other financial assets是否应该计入quick ratio（助教一开始看到这个科目也不知道它是什么），但是按照上述原则其实就能解决，考试中我们可能也会碰到一些奇怪的不能识别的科目，不妨就通过记住这些指标的本源含义，并使用流动性递减原则来判断。

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