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阿门 · 2020年11月08日

问一道题：NO.PZ2016012101000088 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

Using the information presented in Exhibit 4, the quick ratio for SAP Group at 31 December 2009 is closest to:

Exhibit 4. SAP Group Consolidated Statements of Financial Position (Excerpt: Current Assets Detail)(In millions of €)

选项：

A.

1.01.

B.

1.44.

C.

1.54.

解释：

B  is correct.

The quick ratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financial assets between cash and receivables, it is reasonable to assume these are highly liquid and are probably marketable securities.

解析：quick ratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44

题干能不能麻烦翻译一下？
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1 个答案

纠纠_品职答疑助手 · 2020年11月08日

嗨，努力学习的PZer你好：


这道题目的意思就是用下表中的数据，计算Quick ratio


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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！


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