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Celestine · 2019年03月18日

问一道题：NO.PZ2016012101000088 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

选项：

A.

B.

C.

解释：

请问other non-financial assets包含了什么？它和tax assets为什么不能算进速动比率的分子呢？
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Olive_品职助教 · 2019年03月19日

同学你好

http://qa-prod.oss-cn-beijing.aliyuncs.com/pzadmin/20190318/bf9d36fa5043b6bb9b3c457dfaf1e862.PNG

http://qa-prod.oss-cn-beijing.aliyuncs.com/pzadmin/20190318/e8a036164b07b1a75ecb2c6074271475.PNG

存货是典型的non-financial assets。quick ratio的分子只包含能够快速变现的资产，tax和存货都不符合quick ratio的标准。

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