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Jiayu · 2023年04月14日

如果不考虑选项，算current ratio的话，current liability是负值，那么在计算current ratio时分母是带入负值还是绝对值？

  1. CFA I
  2. FRA

NO.PZ2018062004000124

问题如下：

The company’s total assets at year-end 2015 were $ 350 million. Which of the following is most correct?

选项：

A.

Based on the current ratio, the company’s efficiency is improving.

B.

Based on the total asset turnover, the company’s efficiency is deteriorating.

C.

Based on the total asset turnover, the company’s efficiency is improving.

解释：

C is correct.

The total asset turnover ratio is 100/0.5*(350+400)=0.27 in 2016 and 324/0.5*(400+425)=0.79 in 2017, indicating the efficiency is improving.

如果不考虑选项，算current ratio的话，current liability是负值，那么在计算current ratio时分母，current liability是带入负值还是绝对值？

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2 个答案

王园圆_品职助教 · 2023年04月14日

同学你好，是的，你的理解完全正确

王园圆_品职助教 · 2023年04月14日

嗨，爱思考的PZer你好：


同学你好，分子分母都带入绝对值即可哦——就是current liabilities和current asset都带入正数即可

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Jiayu · 2023年04月14日

都带入绝对值的话，数值越高，越liquid，对吗

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