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秀子 · 2020年02月16日

问一道题:NO.PZ2018062004000125

问题如下:

Based upon the following statements,which of the following is most accurate with regard to the company’s liquidity?

选项:

A.

Based on the interest coverage ratio,the company’s liquidity is deteriorating.

B.

Based on the current ratio,the company’s liquidity is improving.

C.

Based on the current ratio,the company’s liquidity is deteriorating.

解释:

B is correct.Its current ratio is 100/100=1 for 2016 and 218/75=2.91 for 2017,indicating the liquidity is improving.

interest coverage ratio A选项, 2016年是57/18, 2017年是132/54, 比值是减小的,A选项deteriorating为什么是错的?

1 个答案

Olive_品职助教 · 2020年02月16日

嗨,爱思考的PZer你好:


interest coverage ratio不是用来衡量流动性的指标。而是一个长期偿债能力指标。


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