NO.PZ2018062004000124
问题如下:
The company’s total assets at year-end 2015 were $ 350 million. Which of the following is most correct?
选项:
A.Based on the current ratio, the company’s efficiency is improving.
B.Based on the total asset turnover, the company’s efficiency is deteriorating.
C.Based on the total asset turnover, the company’s efficiency is improving.
解释:
C is correct.
The total asset turnover ratio is 100/0.5*(350+400)=0.27 in 2016 and 324/0.5*(400+425)=0.79 in 2017, indicating the efficiency is improving.
如果不考虑选项,算current ratio的话,current liability是负值,那么在计算current ratio时分母,current liability是带入负值还是绝对值?