问题如下:
Which of the following will decrease a company's current ratio if the ratio is greater than 1?
选项:
A.Current assets increase, while currren liabilities are held constant.
Current assets and current liability decrease by the same ammount.
Current assets and current liability increase by the same ammount.
解释:
Answer is C.
Current ratio = current assets / current liabilities. Given the ratio is greater than one, the numerator and denominator decrease by the same amount will result in a lower current ratio.
假如,2/3 分子和分母同时减去1,得到1/2,那么current ratio 也是呈下降趋势,则选项B也正确?