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