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叶赫那拉坤坤 · 2020年05月24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 用现金偿还了应付账款,导致现金减少,Current asset 减少,流动比例减少?

1 个答案

纠纠_品职答疑助手 · 2020年05月25日

嗨,努力学习的PZer你好:


Current ratio  = Current asset/Current Liability

现金付应付账款,现金减少,Current Asset 减少了,但是负债也减少。

Current Asset大于Current Liability的。

分子分母统一减一个数字,数值变大。


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