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Viola欧拉 · 2023年01月29日

题目和讲义各项表述方法对不上?

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

Quick ratio的等式里面,各项名称实际财务报表中都会有变化?比如教材公式里面讲的是marketable securities,这道题对应的是另一个词组。换了表述我就不认识了,老师能具体系统讲讲各细项么?以及何老师在讲义里说过么?印象不深了。谢谢

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王园圆_品职助教 · 2023年01月29日

嗨,从没放弃的小努力你好:


同学你好,根据何老师上课的公式,可能和本题不能做到完全的一一对应,所以助教这里建议你可以通过quick ratio的本源含义来记忆这个公式并识别B/S表中的相应内容

以下是原版书对应内容的截图,黄色部分强调了,quick ratio的分子仅包含可能迅速被转换成现金的一些会计科目。而B/S表上一般是从上到下流动性依次减弱

我们再看本题,我们知道receivables肯定是包含在quick ratio的分子中的,按照流动性递减原则,那在本题中的Trade and other receivables 及之上的项目大概率流动性都比较强,可以转换为现金,所以应该计入quick ratio的分子

其实,本题主要的疑问就是other financial assets是否应该计入quick ratio(助教一开始看到这个科目也不知道它是什么),但是按照上述原则其实就能解决,考试中我们可能也会碰到一些奇怪的不能识别的科目,不妨就通过记住这些指标的本源含义,并使用流动性递减原则来判断。

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