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苏·Xu · 2022年10月05日

quick ratio

  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

为什么其他金融资产要算进去？

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1 个答案

Kiko_品职助教 · 2022年10月08日

嗨，从没放弃的小努力你好：


other financial assets都是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，都是归为marketable securities

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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