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一只🐶哆啦 · 2022年06月05日

凭啥在现金及等价物和应收之间就默认高流动啊

  1. CFA I
  2. FRA

NO.PZ2016012101000088

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

这是什么考点

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Kiko_品职助教 · 2022年06月11日

嗨，从没放弃的小努力你好：


other financial assets属于有价证券或者是具有投资属性的资产，是可以产生期间收入的，这种资产长期短期都有，这道题表格里面把他算在了current asset里面，那么说明他是短期的。

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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！

Kiko_品职助教 · 2022年06月06日

嗨，努力学习的PZer你好：


因为现金及现金等价物可以立即用来购买商品货物或偿还债务，而应收也是在短时间内就可以收到回款得，所以他们流动性都很强。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

一只🐶哆啦 · 2022年06月10日

其实，想问的是中间的那个其他金融资产。

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NO.PZ2016012101000088 问题如下 Using the information presentein Exhibit 4, the quiratio for SGroup 31 cember 2009 is closest to:Exhibit 4. SGroup ConsoliteStatements of FinanciPosition (Excerpt: Current Assets tail)(In millions of €) A.1.01. B.1.44. C.1.54. is correct.The quiratio ([Cash + Marketable securities + Receivables] ÷ Current liabilities) is 1.44 ([= 1,884 + 486 + 2,546] ÷ 3,416). Given the placement of other financiassets between cash anreceivables, it is reasonable to assume these are highly liquianare probably marketable securities.解析quiratio=（cash+market securities+reveivables）/current liabilities=（1884+486+2546）/3416=1.44 Tassests是什么？如果 是计算current ratio，它需要加入分子吗？

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2023-01-28 15:44 1 · 回答

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