NO.PZ2018062004000119
问题如下:
What can be concluded from the following table?
选项:
A.There may be receivables and inventory problems need to be addressed.
B.There may be receivables problem needs to be addressed.
C.There may be inventory problem needs to be addressed.
解释:
C is correct. According to the increasing current ratio,the company’s liquidity is improved. However, from the perspective of quick ratio, its liquidity appears to be deteriorating. The difference must be the result of changes in inventories. The ratios may suggest that there may be inventory problem needs to be addressed.
current ratio=CA/CL、quick ratio=(CA-inv)/CL,16-17年current ratio上升,而quick ratio下降,那inv的变动应该是怎样的,才可以达到这个效果?