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YYJ · 2024年04月17日

为什么要加 ACCRUED expense

  1. CFA I
  2. Corporate Issuers

NO.PZ2023090505000003

问题如下：

An analyst gathers balance sheet information for the most recent fiscal year for three issuers.


Which issuer is most liquid based on the quick ratio?

选项：

A.

Issuer A

B.

Issuer B

C.

Issuer C

解释：

A is correct.

The quick ratio is defined as:

Quick ratio = (Cash + Short-term marketable instruments + Receivables) / Current liabilities

The quick ratio for each issuer is:

Issuer A quick ratio = (100 + 20 + 300) / (400 + 40) = 420 / 440 = 0.9545

Issuer B quick ratio = (120 + 10 + 300) / (500 + 20) = 430 / 520 = 0.8269

Issuer C quick ratio = (50 + 20 + 200) / (300 + 0) = 270 / 300 = = 0.9000

为什么加ACCrued expense

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1 个答案

王琛_品职助教 · 2024年04月18日

嗨，从没放弃的小努力你好：


1

accrued expense 是应付费用，也可以当做是预提费用

是自己本身产生的未付费用，比如水电费，给工人的工资

2

水电，工人劳动力，这些我已经享受到了，但没有给钱

所以将来会有经济利益的流出，属于 current liability 哈

也请参考基础班讲义墨迹版 P204

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努力的时光都是限量版，加油！

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NO.PZ2023090505000003 问题如下 analyst gathers balansheet information for the most recent fiscyefor three issuers.Whiissuer is most liquibaseon the quiratio? A.Issuer B.Issuer C.Issuer A is correct. The quiratio is fineas:Quiratio = (Cash + Short-term marketable instruments + Receivables) / Current liabilitiesThe quiratio for eaissuer is:Issuer A quiratio = (100 + 20 + 300) / (400 + 40) = 420 / 440 = 0.9545Issuer B quiratio = (120 + 10 + 300) / (500 + 20) = 430 / 520 = 0.8269Issuer C quiratio = (50 + 20 + 200) / (300 + 0) = 270 / 300 = = 0.9000 请问prepaiexpense 为何不算做current asset 呢？

2024-09-18 13:43 1 · 回答

NO.PZ2023090505000003 问题如下 analyst gathers balansheet information for the most recent fiscyefor three issuers.Whiissuer is most liquibaseon the quiratio? A.Issuer B.Issuer C.Issuer A is correct. The quiratio is fineas:Quiratio = (Cash + Short-term marketable instruments + Receivables) / Current liabilitiesThe quiratio for eaissuer is:Issuer A quiratio = (100 + 20 + 300) / (400 + 40) = 420 / 440 = 0.9545Issuer B quiratio = (120 + 10 + 300) / (500 + 20) = 430 / 520 = 0.8269Issuer C quiratio = (50 + 20 + 200) / (300 + 0) = 270 / 300 = = 0.9000 预付费用是不是current assets? 如果本题计算current ratio 是否需要再分子加上prepaiexpenses？

2024-02-01 15:33 1 · 回答