NO.PZ2023081403000045
问题如下：
Q. Which ratio indicates lower liquidity risk for Company A compared with Company B?
Exhibit 1:
Balance Sheet and Industry Average
选项：
A.Cash ratio B.Quick ratio C.Current ratio解释：
A is correct. A higher cash ratio reflects lower liquidity risk. The cash ratio is defined as (Cash + Marketable securities) ÷ Current liabilities. Company A’s cash ratio, (5 + 5) ÷ 35 = 0.29, is higher than (5 + 0) ÷ 25 = 0.20 for Company B.
讲义上写的是Quick ratio=[cash+marketable securities+receivable]/CL=[CA-Inv.]/CL, 所以想问Quick ratio到底包不包括Prepaid expense呢
