问题如下图：
选项：
A. 
B. 
C. 
解释：
请问这个分子为啥不是用current asset减去inventory呢？本题没有存货所以分子直接用了current asset…
竹子 · 2018年09月24日
我们说quick ratio是current asset减去inventory是基于一个提前条件的：
就是流动资产中只包括常见的 流动资产：现金、现金等价物、应收账款和存货。
quick ratio不包括存货是因为存货并不一定可以及时变现，同样的，如果流动资产中还包括其他的不能及时变现或者不能变现的资产，我们也要扣除。
比如一些taxes asset，它是因为我们 提前支付了税费而产生的 资产，这个资产并不能给我们带来现金。再比如 prepaid expenses，它也是流动资产，但它也是提前支付了费用而产生的资产，这个资产也不能给我们带来现金。所以这种都要扣除。
在quick ratio里 包含的就是cash+marketable investment+A.R
NO.PZ2016012101000088 问题如下 Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €) A.1.01. B.1.44. C.1.54. is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44 Tassests是什么？如果 是计算current ratio，它需要加入分子吗？
NO.PZ2016012101000088问题如下Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €)A.1.01.B.1.44.C.1.54.is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44Quiratio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
NO.PZ2016012101000088 问题如下 Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €) A.1.01. B.1.44. C.1.54. is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44 请问，其它非金融资产可以理解为是什么？
NO.PZ2016012101000088 问题如下 Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €) A.1.01. B.1.44. C.1.54. is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44 为什么其他金融资产要算进去？
NO.PZ2016012101000088 问题如下 Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €) A.1.01. B.1.44. C.1.54. is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44 这是什么考点