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115833 · 2023年12月24日

other creditors and provisions就是current liabilities吗？

  1. CFA I
  2. FRA

NO.PZ2023081403000143

问题如下：

Q. Which of the following choices best describes reasonable conclusions an analyst might make about the company’s liquidity?

The following data appear in the five-year summary of a major international company. A business combination with another major manufacturer took place in FY13.

Exhibit 1:

Five-Year Summary of a Major International Company

选项：

A.Comparing FY14 with FY10, the company’s liquidity improved, as indicated by an increase in its current ratio from 0.71 to 0.75.

B.Comparing FY14 with FY10, the company’s liquidity deteriorated, as indicated by a decrease in interest coverage from 10.6 to 8.4.

C.Comparing FY14 with FY10, the company’s liquidity improved, as indicated by an increase in its debt-to-assets ratio from 0.14 to 0.27.

解释：

A is correct. Comparing FY14 with FY10, the company’s liquidity improved, as indicated by an increase in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only the cash ratio shows a decline in liquidity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. Debt-to-assets ratio and interest coverage are measures of solvency not liquidity.

other creditors and provisions就是current liabilities吗？

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1 个答案

王园圆_品职助教 · 2023年12月24日

同学你好，不一定哦，助教也不能肯定的，毕竟原版书也没有出现过这个科目

题目这里的意思只是是：“other creditors and provisions”在这个公司被认定为是一种短期负债

other creditors and provisions是什么科目，助教也不认识，应该说不是专业学美国US GAAP的人，都不会认识这是什么——但是不重要，我们不认识它完全不影响我们做题，题目的（current），结合这个科目是列在负债长期负债的上面的，就是题目已经直接告诉我们了，这是一个短期负债类科目

我们做题的时候有些不常见的会计科目不认识是很正常的，看懂题目给的提示，其实就能正常做题了



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NO.PZ2023081403000143问题如下Q. Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s liquity?The following ta appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Exhibit 1: Five-YeSummary of a Major InternationCompanyA.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 to 0.75.B.Comparing FY14 with FY10, the company’s liquity teriorate incatea crease in interest coverage from 10.6 to 8.4.C.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its bt-to-assets ratio from 0.14 to 0.27.A is correct. Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only the cash ratio shows a cline in liquity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. bt-to-assets ratio aninterest coverage are measures of solvennot liquity.这题里的to asset ratio怎么算

2024-06-22 10:11 1 · 回答

NO.PZ2023081403000143问题如下Q. Whiof the following choices best scribes reasonable conclusions analyst might make about the company’s liquity?The following ta appein the five-yesummary of a major internationcompany. A business combination with another major manufacturer took plain FY13.Exhibit 1: Five-YeSummary of a Major InternationCompanyA.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 to 0.75.B.Comparing FY14 with FY10, the company’s liquity teriorate incatea crease in interest coverage from 10.6 to 8.4.C.Comparing FY14 with FY10, the company’s liquity improve incateincrease in its bt-to-assets ratio from 0.14 to 0.27.A is correct. Comparing FY14 with FY10, the company’s liquity improve incateincrease in its current ratio from 0.71 [= (316 + 558)/1,223] in FY10 to 0.75 [= (682 + 1,634)/3,108] in FY14. Note, however, comparing only the cash ratio shows a cline in liquity from 0.26 (= 316/1,223) in FY10 to 0.22 (= 682/3,108) in FY14. bt-to-assets ratio aninterest coverage are measures of solvennot liquity.如果仅查看，后两项指标均不是流动性比例指标，由此判断选A可以吗？

2024-03-09 07:07 2 · 回答