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FrankSun · 2020年01月22日

问一道题:NO.PZ2016012102000090

问题如下:

PZ company's current ratio is 2. If the accounts payable are settled most of them from the cash account, the:

选项:

A.

Denominator would increase, resulting in a lower current ratio.

B.

Denominator would decrease, resulting in a higher current ratio.

C.

Numerator and denominator would not be changed leaving the current ratio unchanged.

解释:

B

Current ratio = current assets / current liabilities. If AP decreases and cash decreases, then the denominator falls and the numerator falls as well, because ratio is larger than 1, the current ratio increases.

If the accounts payable are settled most of them from the cash account??啥意思

1 个答案

Olive_品职助教 · 2020年01月23日

嗨,爱思考的PZer你好:


accounts payable是应付账款,是需要公司偿还的。

settled是“解决”的意思。

cash account是现金。

连起的意思是公司用现金偿还了大部分的应付账款。资产负债表的变化就是资产(现金)和负债(应付账款)同时减少相同金额。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!


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